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A taxpayer queried whether a donation of cash and securities made by their grandmother via a trust should be treated as a direct gift from the grandmother to the grandchild. The Directorate General for Taxes (DGT) ruled that, as the concept of a trust is not recognised in Spain, the principle of tax transparency applies, meaning the transaction is deemed to have occurred directly between the settlor and the beneficiary.
Cuestión planteada Primera: Si a efectos de la aplicación del Impuesto sobre Sucesiones y Donaciones, la donación dineraria efectuada al 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 a través de un trust se entiende realizada directamente por el constituyente a favor del beneficiario. Esta operación constituye un hecho imponible en el Impuesto sobre Sucesiones y Donaciones, siendo el donatario el sujeto pasivo.
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