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The taxpayer asks whether a donation of money and securities made by her grandmother through a trust should be taxed as if the donation were made directly from the grandmother to the grandchild. The DGT responds that, as the concept of a trust is not recognised in Spain, the principle of tax transparency applies.
Cuestión planteada Primera: Si a efectos de la aplicación del Impuesto sobre Sucesiones y Donaciones, la donación dineraria efectuada a la consultante por su abuela a través del trust no debería entenderse realizada por el trust, sino directamente por la persona física constituyente del mismo, esto es, de la abuela a favor del consultante.
Debido a que el trust no está reconocido por el ordenamiento jurídico español, las relaciones entre aportantes y beneficiarios se consideran realizadas directamente entre ellos. Por tanto, la donación de activos desde un trust se entiende realizada directamente por el constituyente al beneficiario. En este caso, la operación constituye un hecho imponible del Impuesto sobre Sucesiones y Donaciones, siendo el donatario el sujeto pasivo.
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