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The applicants inquired whether the termination of a trust scheme and the transfer of a company's registered office from Madeira to Spain would result in income for Personal Income Tax (IRPF) purposes. The DGT indicates that ownership of assets is determined by legal ownership rules and that a change of registered office does not entail capital gains if neither the legal personality nor the shareholders' participation is altered.
Cuestión planteada Si, como consideran los consultantes, la extinción del denominado por los consultantes "fideicomiso" y la entrega de las acciones de la sociedad de Madeira a los consultantes no supone la obtención de rentas por los consultantes a efectos del Impuesto sobre la Renta de las Personas Físicas.
La titularidad de los bienes y derechos para imputar rendimientos o ganancias patrimoniales se determina según las normas de titularidad jurídica aplicables y las pruebas aportadas. La DGT no puede confirmar si existe una contradicción entre la apariencia de un contrato y acuerdos privados de fiducia, tarea que corresponde a la inspección. En cuanto al traslado de domicilio social de una sociedad extranjera a España, si se mantiene la personalidad jurídica y no cambian los porcentajes de participación, no se producen ganancias o pérdidas patrimoniales en los socios.
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