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The consultant asks whether distributions from an irrevocable trust to themselves are considered direct gifts from their father. The DGT responds that, as trusts are not recognised in Spain, transfers are treated as direct transfers between the settlor and beneficiary.
Cuestión planteada Primera: Si, en el supuesto de llevarse a cabo una distribución en favor de la consultante mediante la firma de un Acuerdo de Distribución (Deep of Appointment) por el cual se acordaría realizar una distribución a la consultante como beneficiaria del "trust" (distribución que consistiría en una cantidad monetaria (en dólares de Estados Unidos -USD-) o, alternativamente, en activos financieros extranjeros), tendría la consideración de donación formalizada directamente entre el settlor -padre de la consultante- y la consultante -hija- (Grupo II), sujeta al Impuesto sobre Sucesiones y Donaciones, en su modalidad de donaciones.
Debido a la falta de reconocimiento jurídico del trust en España, se aplica la transparencia fiscal, considerando que las relaciones se realizan directamente entre aportantes y beneficiarios. Las distribuciones de bienes o rentas ordenadas por el trustee a favor de los beneficiarios se consideran transmisiones directas del settlor al beneficiario. Al ser transmisiones a título lucrativo, estarán sujetas al Impuesto sobre Sucesiones y Donaciones. La sujeción se produce por obligación personal si el beneficiario tiene su residencia habitual en España.
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