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A query was raised regarding how an individual acting as a trustee for their spouse's estate under the Aragonese consortium regime should be taxed for Inheritance and Gift Tax. The DGT ruled that, following the Supreme Court's annulment of the specific regulation, Article 26 of the LISD must be applied.
Question posed: Taxation to be applied in Inheritance and Gift Tax in relation to their status as trustee of their spouse's estate.
If the trustee has the right to enjoy the assets temporarily or for life, it shall be taxed as a usufruct pursuant to Article 26 of the LISD. If the trustee additionally has the power to dispose of the assets, the tax shall be settled on full ownership, although they may request a refund of the portion corresponding to the bare ownership upon execution of the trust. This power to dispose includes both unconditional and conditional powers.
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