Partner-attended · reply within 24 business hours
Corporate transactions, capital markets and strategic deals.
Independent assessment and rigorous valuation of assets and businesses.
Business reinvention, sustainability and wealth management.
Corporate governance, succession and transformation
International tax planning and cross-border structuring.
Regulatory compliance and tax reporting obligations.
Special regimes for individuals and digital assets.
Tax defense and wealth taxes
Corporate immigration, ICT transfers, investor residency, digital nomad and regularisation.
Employment relations, mobility and regulatory protection.
Protection, compliance and digital resilience
Data protection, DPO and AI regulation
Company formation, contracts, shareholder agreements and corporate operations.
Contracts, dismissals, redundancies and labour court representation.
Insolvency proceedings, fresh start, micro-enterprise procedure and dissolution.
Litigation, arbitration, mediation, IP and real estate law.
Accounting, reporting and outsourced financial management.
Entity management, governance and personnel administration.
Incorporation, incentives and business acceleration.
Risk management, continuity and recovery
New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
The applicant inquired whether a Peruvian bank trust is transparent for Inheritance and Gift Tax purposes. The DGT ruled that, as the concept of a trust is not recognised in Spain, transfers are considered to be made directly between the settlor and the beneficiary.
Cuestión planteada - Si el fideicomiso bancario peruano debe ser considerado transparente a efectos del Impuesto sobre Sucesiones y Donaciones, de modo que las transmisiones de bienes y derechos de la persona que constituye el fideicomiso en favor del resto de intervinientes deben entenderse realizadas directamente entre el aportante de los bienes y derechos -en este caso, la madre de la consultante- y sus beneficiarios -en este caso, la consultante-. Como consecuencia de los anterior, confirmar que el grado de parentesco aplicable sería el correspondiente al Grupo II.
Al no estar reconocida la figura del trust en el ordenamiento español, se aplica la transparencia fiscal. Las aportaciones de bienes al fideicomiso no tienen efectos y el aportante mantiene la titularidad. Las distribuciones a beneficiarios se consideran transmisiones directas del aportante, ya sean 'inter vivos' o 'mortis causa'. Esto permite aplicar las bonificaciones y reducciones por parentesco si se cumplen los requisitos.
Partner-attended · reply within 24 business hours
Quick message
We reply within 24 business hours. Confidential handling guaranteed.
Google Meet
Direct slot with the partner. Complimentary consultation · no commitment · cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Request callback
Tell us a time window and a phone number. A partner will call you back during the chosen slot.
< 24 h reply · direct with partner
Have a specific question? Tell us your situation in a sentence or two — a partner will reply within 24 business hours.
Complimentary 30-minute meeting with the partner responsible for your area. Google Meet or in person. Cancel up to 24h in advance.
Loading availability…
We're fully booked for the next 14 days.
That's a good sign — and we won't leave you hanging.
Tell us your preferred time slot and a phone number. A partner will call you back — no hold queues, no gatekeepers.
We use our own and third-party cookies to improve your experience. More information
Essential for the website to function. Cannot be disabled.
Help us understand how you use the site to improve it.
Enable relevant content and advertising.