UNA REVISIÓN DE LAS PRINCIPALES DOCTRINAS CIVILISTAS QUE IMPIDEN LA INCORPORACIÓN DEL TRUST EN ESPAÑA.

Abstract

The trust is the symbol of the legal gap between common law and civil law. Over the last century numerous scientific studies have been published denying that trusts could ever become part of Spanish law. The premises on which such statements are grounded are tied to a complex web of theories concerning notions such as «estate» and «property». This article reviews the current state of these theories under current Spanish legislation.