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A resident in Egypt asks whether investment portfolios of a deceased person, composed of shares in non-resident entities but held in Spain, are subject to tax. The DGT responds that yes, because holding assets in a Spanish financial institution establishes the assets' location within Spain.
Cuestión planteada Alcance de la obligación real de contribuir del artículo 7 de la Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones. En concreto, si las carteras de inversión a nombre del fallecido en valores de entidades no residentes deben entenderse situadas en España por el hecho de estar bajo la custodia y en depósito de una entidad financiera española.
Los no residentes tributan por obligación real sobre bienes situados en España. El hecho de que las carteras de inversión contengan títulos de entidades no residentes es irrelevante si estos se encuentran bajo la custodia y depósito de una entidad financiera española. La ubicación de los bienes en territorio español por su custodia es suficiente para su sujeción al impuesto.
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