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A non-resident Spanish resident who established an anglosaxon trust asks how rental income from trust assets and distributions to heirs are taxed. The DGT states that rental income is attributed to the legal owner of the assets under article 11 of the LIRPF, without recognising the trust as a separate entity under Spanish law. Distributions to heirs upon the beneficiary's death constitute an ISD taxable event as a mortis causa acquisition.
Cuestión planteada Considerando que tributa por el régimen general del Impuesto sobre la Renta de las Personas Físicas (IRPF):
Los rendimientos de capital y ganancias patrimoniales de un trust se atribuyen a los contribuyentes que sean titulares de los elementos patrimoniales según las normas de titularidad jurídica. Si el consultante es el titular de los activos, no tributará por las rentas que el trust le distribuya al haber tributado ya por ellas como titular. Respecto a los herederos, las cantidades recibidas tras el fallecimiento del beneficiario se consideran adquisición por herencia según la LISD.
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