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La consultante pregunta si el impuesto sobre sucesiones se devenga al adquirir la condición de fideicomisaria o con cada entrega de bienes. La DGT responde que, al ser una figura análoga al trust no reconocida en España, la transmisión se considera directa y el impuesto se devenga el día del fallecimiento.
The tax team reviews your specific situation.
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