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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 15 results.
Spanish resident's foreign property donation via Jersey trust taxed under regional law
V1067-26
Resolución 1A0/38568/2025, de 9 de diciembre, del Centro Criptológico Nacional, por la que se corrigen errores en la Resolución 1A0/38345/2025, de 27 de junio, por la que se certifica la seguridad del producto «Entrust Signature Activation Module, version 1.1.1», solicitado por Entrust EU, SL.
BOE-A-2026-1463
La DGT se abstiene de resolver sobre bonificaciones autonómicas en sucesiones de bienes de un trust
V1700-25
Trusts: settlor retains ownership, no taxation until death
V0986-25
The legal non-existence of the 'trust' in Spain determines the tax treatment of its contributions and income
V0022-25
Anglosaxon trust in Spain: rental attribution to legal owner; ISD on heritage distributions
V1705-24
Distributions from an irrevocable trust are deemed direct transfers from settlor to beneficiary for tax purposes
V2429-22
Trust distributions deemed direct transfers for Spanish tax purposes
V1966-22
Loan interests and dividends from companies exempt if income already imputed
V2467-21
Tax treatment of transfers of assets and income from a trust in Spain
V3394-19
Las transmisiones a través de un trust se consideran transmisiones directas del constituyente al beneficiario
V0312-19
Taxation of a South African trust and family business benefits depend on legal ownership
V1879-17
Trust ownership for IRPF tax purposes determined by legal title rules
V0695-17
Tratamiento fiscal de los 'trusts' en España y la aplicación de la transparencia fiscal
V1495-16
Dissolution of a foreign trust does not trigger Spanish taxation
V0989-14
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