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A query was raised regarding the taxation of a cash donation to beneficiaries of a trust established by a non-resident. The DGT ruled that, as the concept of a trust is not recognised in Spain, transfers are deemed to be made directly between the settlor and the beneficiaries.
Cuestión planteada Tributación de la donación a efectos del Impuesto sobre Sucesiones y Donaciones
Debido a la falta de reconocimiento jurídico del trust en España, las relaciones entre aportantes y beneficiarios se consideran directas, aplicando el principio de transparencia fiscal. Las transmisiones de bienes o rendimientos ordenadas por el trustee a favor de los beneficiarios se consideran transmisiones directas del settlor al beneficiario. En el caso de una donación formalizada mediante escritura pública, se produce el hecho imponible del Impuesto sobre Sucesiones y Donaciones por adquisición de bienes a título gratuito e inter vivos.
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