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The taxpayer inquired about the taxation of trust distributions made to beneficiaries. The Directorate General for Taxes (DGT) ruled that, as the concept of a trust is not recognised under Spanish law, such transfers are considered to be made directly between the settlor and the beneficiary.
Cuestión planteada Primera: Si las distribuciones que, en vida de la consultante, efectúe el "trustee" a favor de los otros beneficiarios, se entenderán como transmisiones "inter vivos" realizadas directamente por parte de la consultante a favor de sus descendientes. Tributación según sea el beneficiario residente, o no, en España.
Debido a la transparencia fiscal del trust, las distribuciones ordenadas por el trustee a favor de los beneficiarios se consideran transmisiones directas del settlor al beneficiario. Si se realizan en vida, son transmisiones inter vivos sujetas al ISD; si se producen al fallecimiento, son transmisiones mortis causa. La sujeción al impuesto dependerá de la residencia habitual del beneficiario o de la ubicación de los bienes.
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