There is special tax treatment for trusts created for the benefit of minors who have lost at least one of their parents<\/a> and for people<\/a> suffering from certain conditions<\/a> or in receipt of particular benefits.<\/p>\n\n\n\n The beneficiary\u2019s own allowances can be used for income tax and capital gains tax. They are not subject to ten-year anniversary charges<\/a> or exit charges when assets are transferred for the benefit of the vulnerable beneficiary.<\/p>\n\n\n\n <\/p>","protected":false},"excerpt":{"rendered":" Fideicomisos para beneficiarios vulnerables Existe un tratamiento fiscal especial para los fideicomisos creados en beneficio de menores que han perdido al menos a uno de sus progenitores y de personas que padecen determinadas afecciones o perciben determinadas prestaciones. Las desgravaciones propias del beneficiario pueden utilizarse para el impuesto sobre la renta y el impuesto sobre el patrimonio. No son ... Contin\u00faa en<\/a><\/p>","protected":false},"author":1,"featured_media":2905,"parent":2295,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"tier3-template.blade.php","meta":{"_acf_changed":false,"om_disable_all_campaigns":false,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"class_list":["post-2332","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"aioseo_notices":[],"aioseo_head":"\n\t\t\n\t\n\t\n\t\n\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t\n\t\t