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A taxpayer has enquired as to when tax is due on assets received through a substitution of residue trust following the death of an aunt (the fiduciary). The Directorate General for Taxes (DGT) has ruled that the tax accrues when the trust limitation ceases to exist, which occurs upon the death of the fiduciary.
Cuestión planteada Tributación de los bienes recibidos.
En las sustituciones fideicomisarias de residuo, el impuesto se devenga el día en que desaparecen las limitaciones del fideicomiso, lo que ocurre al fallecer la fiduciaria. La liquidación debe realizarse atendiendo al valor de los bienes en ese momento y a los tipos de gravamen vigentes en dicha fecha. El fideicomisario sucede directamente al causante original (el tío).
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