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Consultants ask whether amounts received as beneficiaries from a private Panamanian foundation after the founder's death are taxable. The DGT responds that, as foundations have independent legal personality, the payments are considered donations and are subject to Inheritance and Gifts Tax.
Cuestión planteada Tributación de la cantidad que vayan a percibir.
Las cantidades percibidas por los beneficiarios de una fundación de interés privado panameña, que no sean retribución por trabajo, tributan por el Impuesto sobre Sucesiones y Donaciones por el concepto de donaciones. Al existir animus donandi y ser los beneficiarios residentes en España, se les exige el impuesto por obligación personal. Se aplicará el coeficiente multiplicador del grupo IV de parentesco (extraño) y la comunidad autónoma competente será la de residencia de los donatarios.
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