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A resident in Spain has requested a ruling regarding the taxation of annual payments to be received from a private interest foundation in Liechtenstein following the death of her partner. The Directorate General for Taxes (DGT) has ruled that these payments are subject to Inheritance and Gift Tax as gifts.
Cuestión planteada Tributación de las cantidades que va a percibir.
Las cantidades recibidas de una fundación de Liechtenstein están sujetas al Impuesto sobre Sucesiones y Donaciones por existir un animus donandi. La beneficiaria residente en España es el sujeto pasivo por obligación personal. La base imponible será el valor de los importes recibidos y el devengo se producirá el día en que se cause cada donación. Se debe aplicar la regla de acumulación de donaciones si se reciben varias en un plazo de tres años.
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