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A query was raised regarding the taxation of fideicommissary substitutions in Inheritance and Gift Tax (ISD) and the Tax on the Increase in Value of Urban Land (IIVTNU). The DGT ruled that the trustee must pay based on full ownership if they have the power to dispose of the assets, whereas the obligation for the beneficiaries remains suspended until the death of the trustee.
Cuestión planteada Tributación en el Impuesto sobre Sucesiones y Donaciones y en Impuesto sobre el Incremento del Valor de los Terrenos de Naturaleza Urbana.
En el ISD, si el fiduciario puede disponer de los bienes, liquidará el impuesto por el pleno dominio. Al fallecer el fiduciario, los fideicomisarios tributarán por el valor y tipos actuales, heredando directamente de la primera causante. Los herederos del fiduciario podrán solicitar la devolución de la parte correspondiente a la nuda propiedad, la cual formará parte del caudal relicto del fiduciario. En el IIVTNU, el fiduciario es sujeto pasivo por la transmisión de la propiedad, mientras que la tributación de los fideicomisarios queda suspendida hasta el fallecimiento del fiduciario y la transmisión de los terrenos.
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