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A US resident inquired about the taxation of shares in Spanish companies received through a trust following their father's death. The DGT clarified that trusts are not recognised and that the beneficiary may choose between state regulations or those of the deceased's Autonomous Community.
Cuestión planteada - Sujeción y devengo del Impuesto sobre Sucesiones y Donaciones de la sucesión mortis causa a favor del consultante por la adquisición de la participación en el caudal relicto que le corresponde como heredero del padre en la alternativa enunciada.
Debido a la transparencia fiscal, las transmisiones de un trust se consideran directas entre el constituyente y el beneficiario. El fallecimiento del constituyente produce el devengo del impuesto por adquisición mortis causa. Los no residentes en países terceros pueden optar por la normativa estatal o la de la Comunidad Autónoma donde residiera el causante. Una vez elegida la normativa, no se puede cambiar durante el plazo de declaración.
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