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The DGT confirms that securities issued by foreign entities but held in a Spanish office are subject to Inheritance and Gifts Tax, as their location in Spain constitutes the real obligation.
Cuestión planteada Si la obligación real de contribuir del artículo 7 de la Ley del Impuesto sobre Sucesiones y Donaciones alcanza sólo a los títulos valores y participaciones que hayan sido emitidos por entidades o establecimientos situados en España y no alcanza a los que hayan sido emitidos por entidades extranjeras, por lo que sólo pueden ejercitarse en el extranjero, aunque estén circunstancialmente depositados en una oficina del Banco de Santander situada en Madrid.
Los no residentes tributan por obligación real por la adquisición de bienes y derechos situados, que pudieran ejercitarse o hubieran de cumplirse en territorio español. El hecho de que los títulos sean emitidos por sociedades extranjeras es irrelevante si están depositados en oficinas de bancos o entidades financieras en España. Estar situados en España es requisito suficiente para la sujeción al impuesto.
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