https://spanishtaxjournal.com/en/categories/trusts/Recent content in Trusts on Spanish Tax Journal — Álvaro Crespo Garcíahttps://spanishtaxjournal.com/img/og-cover-en.pnghttps://spanishtaxjournal.com/img/og-cover-en.pngHugoen-UShttps://spanishtaxjournal.com/en/2025/06-10/international-trusts-and-inbound-workers-the-regime-of-article-93-of-the-personal-income-tax-act-does-not-neutralise-the-resident-beneficiarys-inheritance-tax-exposure-under-personal-obligation/Tue, 10 Jun 2025 00:00:00 +0000https://spanishtaxjournal.com/en/2025/06-10/international-trusts-and-inbound-workers-the-regime-of-article-93-of-the-personal-income-tax-act-does-not-neutralise-the-resident-beneficiarys-inheritance-tax-exposure-under-personal-obligation/The Spanish Directorate-General for Taxation (DGT) confirms that a beneficiary resident in Spain under the Beckham regime who receives assets on the death of the settlor of a Panamanian trust is liable to Spanish inheritance and gift tax under personal obligation on the worldwide estate, whether located inside or outside Spain.