Spain - The Global Guide to Trusts 2020

The Global Guide to Trusts facilitates the understanding of international tax issues and provides specific guidance in such facets of international taxation of trusts as the following:

• Tax treatment of the creation of a trust
• Tax treatment of income and capital gains
• Tax treatment of distribution from a trust to its beneficiaries
• Tax implications of settlor’s death
• Tax implications of the termination of a trust Reporting

See complete chapter at: The Global Guide to Trusts. A Systematic Analysis of the Legal Regime and Tax Treatment of Trusts in 28 Jurisdictions. Second edition, 2020.