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V0397-16 ·1 February 2016 ·consulta-vinculante Medium impact
Tax

Aragonese trusts taxed as usufruct or full ownership for ISD and via dormant estate for IIVTNU

The inquirer asks how inheritances involving Aragonese trusts are taxed for ISD and IIVTNU following the Supreme Court's annulment of a regulation. The DGT rules that for ISD, the rules for usufruct or full ownership will apply depending on the trustee's powers, and for IIVTNU, the tax liability arises upon death due to the transfer to the dormant estate.

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2016-02-01PublishedPublished 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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