Income Tax On Income From Inheritances, Bequests, Legacies, Inheritance Tax: The impact of inheritance taxation

The present study is limited to the city of Guayaquil, which is where the object was studied. In this sense, the specific problem is that the effect generated by the income tax on income from inheritances, legacies and donations is unknown, in the tax collection that was made in the city of Guayaquil, between the period from 2013 to 2018, this tax is based on a set of assets and debts left by a person at the time of death; the heirs will receive these properties for free.