The objective of this appeal, from the perspective of the objective interest in the formation of case law, is to determine, when interpreting article 56.3 of the General Tax Act (LGT), what should be the criterion for determining the existence of the leap error. This is done either by taking as a reference the taxable… Continue reading Tax advisor: The jumping error in the Inheritance and Gift Tax (ISD) does not occur when a reduction is not applied, since there has not been an increase in the tax amount that exceeds the established base.