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A Spanish tax resident asks whether she must pay tax on income from assets held in trusts owned by her parents, of which she is a beneficiary. The DGT responds that tax attribution depends on applicable legal ownership rules and evidence submitted.
Cuestión planteada Si la consultante debe ser considerada a efectos del Impuesto sobre la Renta de las Personas Físicas como titular de los bienes que integran el "Trust" y si debería tributar en dicho Impuesto por los rendimientos que generen dichos bienes.
Los rendimientos de capital y las ganancias o pérdidas patrimoniales se atribuyen a los contribuyentes que sean titulares de los elementos patrimoniales según las normas de titularidad jurídica aplicables. La determinación de dicha titularidad en un trust estará condicionada por los acuerdos adoptados y las reglas que rigen el trust. La Administración tiene la facultad de valorar las pruebas aportadas para determinar quién es el titular de los bienes y derechos.
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