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A taxpayer inquired whether a US company, of which she is the sole shareholder and a resident in Spain, would be liable for Inheritance and Gift Tax upon receiving assets from a trust following her parents' death. The DGT ruled that it would not, as this tax only applies to wealth increases obtained by natural persons.
Cuestión planteada Si, al fallecimiento de sus padres, el patrimonio gestionado por el "trust" fuese adquirido por una sociedad estadounidense (en su calidad de beneficiaria del "trust") íntegramente participada por la consultante, y tuviera la consideración de residente fiscal en España, tendría que tributar por el Impuesto sobre Sucesiones y Donaciones.
El Impuesto sobre Sucesiones y Donaciones grava los incrementos patrimoniales a título lucrativo obtenidos por personas físicas. Las adquisiciones realizadas por personas jurídicas no están sujetas a este impuesto, sino al Impuesto sobre Sociedades. Por tanto, si una sociedad es la beneficiaria de un trust, no tributará por el Impuesto sobre Sucesiones y Donaciones al recibir los bienes.
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