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V0136-23 ·3 February 2023 ·consulta-vinculante Medium impact
Tax

If the trustee has power of disposal, they are taxed on full ownership for ISD and IIVTNU

A query is made regarding how the trustee and the beneficiaries are taxed for ISD and IIVTNU in the event of a legacy with power of disposal. The DGT explains that the power of disposal determines whether taxation is based on usufruct or full ownership.

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2023-02-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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