Spain - Understanding How Trusts Are Analysed in Spain: A Comment from a Spanish Legislative Perspective
- F. Carreño
- European Taxation, 2012 (Volume 52), No 2/3
- 11 January 2012
This article comments on how Spanish legislation approaches, from a legal point of view, the relationships inherent to a trust including an analysis of the use of fiduciary agreements under Spanish law as a potential ground for interpreting and accepting trusts and a review of existing administrative doctrine on the tax consequences of the use of trusts in Spain.