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Consultants inquired how a surviving spouse should be taxed within an Aragonese trust. The DGT ruled that taxation is governed by Article 26 of the LISD, depending on whether the trustee holds the right to enjoyment or the power of disposal.
Cuestión planteada Primero: Si el cónyuge supérstite debe liquidar conforme a lo establecido en el artículo 26.e) de la Ley del Impuesto sobre Sucesiones y Donaciones y que, por tanto, debe liquidar únicamente por el usufructo viudal que le corresponde sobre los bienes del cónyuge fallecido.
Si el fiduciario tiene derecho a disfrutar de los bienes temporal o vitaliciamente, tributará por el usufructo según el artículo 26.e) de la LISD. Si además tiene la facultad de disponer de los bienes, se liquidará el impuesto por el pleno dominio, pudiendo solicitar la devolución de la parte correspondiente a la nuda propiedad cuando ejecute la fiducia. Los descendientes tributarán siempre que tengan derecho a disfrutar de los bienes.
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