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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.
Question posed: Whether the consultant must be considered, for the purposes of Personal Income Tax, as the owner of the assets comprising the "Trust" and whether they should be taxed in said Tax on the income generated by such assets.
Income from capital and capital gains or losses shall be attributed to the taxpayers who are the owners of the assets in accordance with the applicable legal ownership rules. The determination of such ownership shall be conditioned by the agreements adopted and the rules governing each trust. The Administration shall assess the evidence provided to determine who is the owner of the assets and rights.
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