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A Spanish resident enquires about the tax treatment of distributions from a foreign family trust. The DGT clarifies that, as trusts are not recognised in Spain, the relationships are considered direct between contributors and beneficiaries.
Cuestión planteada
El trust no es una institución reconocida en el ordenamiento jurídico español, por lo que se aplica la transparencia fiscal del trust. Las relaciones entre aportantes y beneficiarios se consideran realizadas directamente entre ellos, como si el trust no existiese. Las transmisiones de bienes o rendimientos del trustee a los beneficiarios se califican como transmisiones directas del settlor al beneficiario. En el IRPF, los rendimientos de capital se imputan al contribuyente que sea titular de los elementos patrimoniales de los que provengan.
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