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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 contribuyentes no residentes tributan por obligación real por los bienes situados, que pudieran ejercitarse o hubieran de cumplirse en España. El hecho de que las carteras de inversión estén bajo la custodia y depósito de una entidad financiera española implica que los bienes están situados en España. La naturaleza de los títulos, aunque sean emitidos por entidades no residentes, es irrelevante si su custodia se realiza en oficinas de entidades financieras situadas en territorio español.
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