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A Spanish resident asks whether she must pay tax on income from a South African trust and whether she can apply family business benefits. The DGT responds that taxation and benefits depend on the legal ownership of assets under applicable rules.
Cuestión planteada Si la consultante debe tributar, en el Impuesto sobre la Renta de las Personas Físicas, por las rentas obtenidas por el trust y si podrá aplicar los beneficios fiscales inherentes a la titularidad y, en su caso, transmisión de participaciones de la empresa familiar si cumpliera los requisitos previstos a estos efectos en la normativa del Impuesto sobre el Patrimonio y del Impuesto sobre Sucesiones y Donaciones.
Los residentes en España tributan por la totalidad de sus rentas y ganancias patrimoniales, independientemente de su origen o residencia del pagador. La atribución de rendimientos del capital, ganancias o pérdidas patrimoniales, así como la aplicación de beneficios por empresa familiar, se rige por las normas de titularidad jurídica aplicables. La Administración tiene la facultad de valorar las pruebas aportadas para determinar dicha titularidad.
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