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The taxpayer inquires about the tax implications of contributing assets to a trust. The DGT rules that, as the concept of a trust is not recognised in Spain, the relationships are considered to be direct between the settlor and the beneficiary.
First question raised: Whether the contributions of assets to the "trust" made by the "settlor" through the trust deed would have no effect for the taxpayer for Spanish tax purposes.
Due to the lack of legal recognition of the trust, tax transparency applies, whereby the transfers of assets or income are considered to be made directly between the settlor and the beneficiary. Inter vivos gifts or mortis causa transfers of these assets shall be subject to Inheritance and Gift Tax. The contributor retains ownership of the contributed assets as the constitution of the trust has no legal effect.
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