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The consultant enquires about the taxation of possible rental income received as beneficiary of a family foundation in Germany. The DGT responds that, due to animus donandi, personal liability for Inheritance and Gifts Tax arises.
Cuestión planteada Tributación de la operación.
La percepción de rentas por parte de un beneficiario de una fundación alemana implica un 'animus donandi', por lo que el residente en España deberá tributar por Impuesto sobre Sucesiones y Donaciones por obligación personal. Se aplicará el coeficiente de parentesco del grupo IV (extraño). En caso de haber pagado un impuesto similar en Alemania, se podrá deducir la menor de las dos cantidades: el importe efectivo pagado en el extranjero o el resultado de aplicar el tipo medio del ISD al valor de los bienes o derechos recibidos.
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