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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
España no reconoce la figura del trust, por lo que las relaciones entre aportantes y beneficiarios se consideran directas (transparencia fiscal). Las rentas generadas se imputan al constituyente y las distribuciones a beneficiarios se califican como transmisiones inter vivos o mortis causa según el caso. El tratamiento en IRPF e ISD dependerá de la titularidad de los bienes y la residencia de los sujetos pasivos.
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