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The applicant inquired whether the distribution of assets from a British trust triggers inheritance tax or if the transfer occurred earlier. The Directorate General for Taxes (DGT) ruled that, as trusts are not recognised in Spain, the transfer is deemed to be a direct transmission from the settlor to the beneficiary at the time of death.
Cuestión planteada - Si la adjudicación de los bienes del "trust" al consultante hace que se cumpla el hecho imponible del Impuesto sobre Sucesiones y Donaciones o, por el contrario, los bienes ya se entendieron transmitidos con la aportación de los mismos al "trust" o en su defecto, con el fallecimiento del "settlor" en 2016.
España no reconoce la figura del trust, por lo que se aplica la transparencia fiscal y las relaciones se consideran directas entre aportante y beneficiario. La transmisión de bienes del settlor al beneficiario se considera una adquisición mortis causa que devenga el impuesto el día del fallecimiento. El beneficiario residente en España es el sujeto pasivo por obligación personal. Podrán aplicarse las bonificaciones y reducciones por parentesco si se cumplen los requisitos.
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