Trusts and foundations
Trusts and foreign private foundations in Spanish direct taxation. 4 analyses, most recent first.
- TEACRG 7969/2022Trusts
The tax regime of Law 49/2002 does not apply automatically to non-resident foundations: the TEAC requires the prior election to exclude taxation under the IRNR
- DGTV0022-25 · V1700-25Trusts
The DGT consolidates the tax transparency of the foreign trust: the inter vivos contribution is not a gift for personal income tax purposes and the mortis causa transfer to the resident beneficiary opens access to regional inheritance tax rules
- DGTV0986-25Trusts
International trusts and inbound workers: the regime of article 93 of the Personal Income Tax Act does not neutralise the resident beneficiary's inheritance tax exposure under personal obligation
- DGTV0781-16Trusts
Spanish real estate contributed to a Liechtenstein Stiftung: Non-resident Income Tax for the founder, no Inheritance and Gift Tax for the foundation (V0781-16)