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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 contribuyentes no residentes tributan por obligación real por la adquisición de bienes y derechos situados, que pudieran ejercitarse o hubieran de cumplirse en territorio español. En el caso de inversiones financieras depositadas en una oficina de un banco en España, el hecho de estar situados en territorio español es requisito suficiente para su sujeción al impuesto. Es irrelevante que los títulos hayan sido emitidos por sociedades extranjeras o que coticen en mercados organizados de otros países.
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