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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 cantidades por parte de un beneficiario residente en España de una fundación alemana constituye un hecho imponible del Impuesto sobre Sucesiones y Donaciones por donación. Se aplicará el coeficiente multiplicador del grupo IV de parentesco (extraño). El contribuyente podrá deducir en España la menor de las dos cantidades: el importe pagado en el extranjero por un impuesto similar o el resultado de aplicar el tipo medio efectivo del impuesto español al incremento patrimonial.
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