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V1901-16 ·29 April 2016 ·consulta-vinculante Medium impact
Tax

Benefit perception from a German foundation taxed under Spanish Inheritance and Gifts Tax

The consultant enquires about the taxation of possible rental income received as beneficiary of a family foundation in Germany. The DGT responds that, due to animus donandi, personal liability for Inheritance and Gifts Tax arises.

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Lifecycle

2016-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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