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A non-resident inquires about transferring their assets, including real estate in Spain, to an entity in Liechtenstein for succession planning. The DGT rules that capital gains from the transfer of Spanish real estate are subject to Non-Resident Income Tax (IRNR) and that beneficiaries' access to such assets may be subject to Inheritance and Gift Tax.
Question posed: Tax obligations in Spain for the founder and the beneficiaries, where applicable, regarding the assets transferred to the "Stiftung" or the "Anstalt".
La ganancia patrimonial derivada de la transmisión de inmuebles situados en España se considera obtenida en territorio español y está sujeta al IRNR. Si la transmisión es a título lucrativo, el importe de la ganancia se determinará según las reglas del Impuesto sobre Sucesiones y Donaciones, sin exceder el valor de mercado. El acceso de beneficiarios a los bienes a través de la entidad de Liechtenstein podría generar tributación por el Impuesto sobre Sucesiones y Donaciones, ya sea por obligación personal (residentes) o real (no residentes).
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