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A company incorporated in Guernsey, holding shares owned by a UK trust, asks whether the dissolution of the trust, transferring ownership to beneficiaries in Germany, triggers Spanish tax. The DGT responds that the dissolution of this trust does not generate Spanish tax.
Cuestión planteada Si debe tributar en España la disolución del trust, por la que la titularidad formal que tienen B Y C de la sociedad consultante A pasa a las personas físicas residentes en Alemania.
La extinción de un trust, figura no reconocida en el derecho español, no genera tributación en España. Las rentas derivadas del patrimonio del trust deben entenderse obtenidas directamente por los beneficiarios. La operación de extinción no conlleva tributación en España, independientemente de la tributación que corresponda a las rentas generadas a favor de los beneficiarios residentes en Alemania.
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