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V0695-17 ·16 March 2017 ·consulta-vinculante Medium impact
Tax

Trust ownership for IRPF tax purposes determined by legal title rules

A Spanish tax resident asks whether she must pay tax on income from assets held in trusts owned by her parents, of which she is a beneficiary. The DGT responds that tax attribution depends on applicable legal ownership rules and evidence submitted.

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2017-03-16PublishedPublished 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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