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The DGT confirms that foreign bonds and Luxembourg funds are not subject to succession and donations tax if the Spanish entity acts only as an intermediary and does not hold custody of the assets, and the assets are not situated in Spain or capable of being exercised there.
Cuestión planteada Si en la base imponible del Impuesto Sobre Sucesiones y Donaciones deben excluirse los bonos de tesoro americanos y los fondos con ISIN de Luxemburgo en los que una entidad financiera española ha actuado solo como intermediaria en la operación, por ser bienes muebles anotados en cuentas financieras situadas fuera de España.
Los no residentes tributan por obligación real solo por bienes situados, que puedan ejercitarse o deban cumplirse en territorio español. Si las carteras de inversión extranjeras no están bajo la custodia en depósito de una entidad financiera española, sino que esta solo actúa como intermediaria, los productos no están sujetos al ISD por obligación real. El hecho de que los títulos sean emitidos por entidades no residentes es irrelevante; lo determinante es que no estén situados en España ni puedan realizarse en el país.
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