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V2429-22 ·23 November 2022 ·consulta-vinculante Medium impact
FISCAL

Las distribuciones de un trust se consideran transmisiones directas del settlor al beneficiario a efectos del ISD

La consultante pregunta si las distribuciones de un trust irrevocable a su favor se consideran donaciones directas de su padre. La DGT responde que, al no reconocerse la figura del trust en España, las transmisiones se consideran realizadas directamente entre el constituyente y el beneficiario.

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2022-11-23PublishedPublished 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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