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A married couple receives an annual endowment from a Swiss foundation following the death of its founder. The Directorate General for Taxes (DGT) has ruled that these payments constitute gratuitous transfers and must be taxed under Inheritance and Gift Tax.
Cuestión planteada Si la tributación ha de hacerse, como donación, por el Impuesto sobre Sucesiones y Donaciones o, como ganancia patrimonial, por el Impuesto sobre la Renta de las Personas Físicas.
Las cantidades satisfechas por una fundación tienen la naturaleza de entregas realizadas a título gratuito por una persona jurídica. Al tratarse de una adquisición de bienes y derechos por donación o negocio jurídico a título gratuito e inter vivos, procede la tributación por el Impuesto sobre Sucesiones y Donaciones. Por tanto, no quedan sujetas al Impuesto sobre la Renta de las Personas Físicas.
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