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Produkt vom BFSG ausgenommen: Hersteller ist Kleinstunternehmen

Álvaro Delgado Truyols

El Trust en España

Un exitoso instrumento internacional de gestión de patrimonios legalmente ignorado. (Sus problemas civiles, administrativos y tributarios)

Abreviaturas&#13;
&#13;
Introducción&#13;
&#13;
Capítulo I. El origen y la evolución del Trust en los países&#13;
anglosajones&#13;
1. Las diferentes familias del Derecho: Derecho civil, Derecho común,&#13;
sistemas mixtos, otros sistemas jurídicos&#13;
2. Origen histórico del Trust&#13;
3. Su concepto, elementos característicos y forma de constitución&#13;
4 Usos modernos de la figura en los países anglosajones: clases de&#13;
Trusts y titularidades fiduciarias habituales&#13;
&#13;
Capítulo II. La extensión del Trust a los sistemas de Derecho Civil&#13;
1. Normativa internacional&#13;
2. Países pioneros en Latinoamérica y Europa&#13;
El Trust en España&#13;
3. El caso francés&#13;
4. El caso italiano&#13;
5. Los Trusts en Escocia&#13;
6. La "fiducie" de Quebec (Canadá)&#13;
7. El Trust de Louisiana (USA)&#13;
8. Los Trusts de los países islámicos&#13;
9. Hacia una figura Europea del Trust&#13;
&#13;
&#13;
Capítulo III . La situación en España&#13;
1. La historia de un rechazo: reticencias clásicas hacia la figura&#13;
2. El Reglamento Europeo de Sucesiones y la Ley de Cooperación&#13;
Jurídica Internacional&#13;
3. Los componentes polémicos del Trust &#13;
A) División del dominio o "doble propiedad"&#13;
B) Patrimonio separado&#13;
C) Disociación de facultades dominicales&#13;
4. Figuras de nuestro derecho común con las que presenta puntos de&#13;
contacto &#13;
A) Las fiducias "cum amico" y "cum creditore" &#13;
B) Las fundaciones&#13;
C) Las sociedades unipersonales &#13;
D) La fiducia sucesoria del artículo 831 del Código Civil &#13;
E) El patrimonio protegido&#13;
F) Los fondos de inversión &#13;
G) Los seguros de vida "unit linked"&#13;
H) Las SICAV &#13;
I) Ciertas clases de albaceazgo&#13;
J) Las sustituciones fideicomisarias&#13;
K) La donación modal&#13;
5. Otras figuras análogas en los derechos forales &#13;
A) El patrimonio protegido catalán&#13;
B) Las herencias de confianza &#13;
C) La fiducia aragonesa &#13;
D) El heredero distribuidor balear&#13;
&#13;
Capítulo IV. El rechazo doctrinal y jurisprudencial&#13;
1. La opinión de los autores y la dificultad de su "adaptación"&#13;
2. La jurisprudencia del Tribunal de Justicia de la Unión Europea&#13;
3. La jurisprudencia del Tribunal Supremo&#13;
4. La jurisprudencia registral (DGRN y DGSJFP)&#13;
5. Las consultas vinculantes de la Dirección General de Tributos&#13;
&#13;
Capítulo V. El rechazo administrativo y tributario&#13;
1. La distorsionada visión del Trust como un instrumento de elusión fiscal &#13;
2. El riesgo de otras elusiones de carácter no fiscal &#13;
3. La normativa de prevención del blanqueo de capitales y la&#13;
financiación del terrorismo &#13;
4. El registro de titularidades reales&#13;
5. La actuación de notarios y registradores&#13;
6. El miedo a la "opacidad"&#13;
7. La prolongada ausencia de una normativa adecuada: causas y&#13;
consecuencias &#13;
&#13;
Capítulo VI . La necesidad de un Trust adaptado al Derecho español&#13;
1. ¿Es necesario que españa ratifique el Convenio de la Haya sobre el&#13;
Trust?&#13;
2. La viabilidad práctica en España de la "adaptación" exigida por&#13;
el Reglamento Europeo de Sucesiones y la Ley de Cooperación&#13;
Jurídica Internacional en materia civil en materia civil&#13;
3. El discutido carácter real u obligacional del Trust&#13;
4. Propuestas para articular el Trust en España&#13;
a) El reconocimiento de una nueva persona jurídica &#13;
b) El reconocimiento de una Fundación de interés particular&#13;
c) La creación de una Fiducia especial&#13;
d) El reconocimiento del llamado "Trust interno"&#13;
5. Conclusiones prácticas&#13;
&#13;
Capítulo VII . Anexo documental&#13;
1. Convenio de la Haya de 1 de julio de 1985 sobre la ley aplicable al&#13;
Trust y a su reconocimiento &#13;
2. Guía del Sepblac de marzo de 2019 sobre cumplimiento de las&#13;
obligaciones de diligencia debida en relación con los fideicomisos&#13;
anglosajones (Trusts) y otros instrumentos jurídicos similares &#13;
3. Modelo de acta privada de constitución de un Trust anglosajón&#13;
4. Modelo de escritura pública española de herencia en la que&#13;
interviene un Trust anglosajón&#13;
&#13;
Bibliografía

Routledge Studies in Trust Research

Trust and Human Resource Management: Navigating Human Capital in the Age of Transformation explains why trust has become one of the most practical "must-haves" for managing people today. As work is reshaped by digital platforms, data analytics, and AI tools, employees increasingly experience HR through systems and algorithms as much as through managers. This book shows how trust is built - or damaged - through everyday HR decisions such as hiring, performance evaluation, rewards, development, and the handling of conflict, and why trust matters for engagement, well-being, innovation, and retention.Bringing together international authors from Europe, the United States, and Asia, the chapters combine clear conceptual frameworks with evidence from surveys, comparative analyses, and real organizational cases. The volume covers timely topics including trust in AI-supported recruitment and selection, the role of HR in cybersecurity and information security staffing, stress during digital transformation, cross-cultural and generational differences in trust, and trust in automated work environments. It also highlights risks linked to surveillance and opaque decision-making and offers practical guidance on transparency, communication, employee involvement, and responsible data use.Written for nonspecialists as well as scholars, the book provides a global, future-oriented map for designing HR practices that are both effective and trustworthy in an era of rapid change.

Navigating Human Capital in the Age of Transformation

Trust and Human Resource Management

Trust and ESG Strategies explores how trust shapes the design, implementation, and impact of Environmental, Social, and Governance (ESG) initiatives across sectors and regions. As ESG moves from a niche concern to a central lens for evaluating organizations, questions about credibility, greenwashing, and stakeholder confidence have become impossible to ignore. This volume brings together international scholars and practitioners to examine trust not as a soft add-on but as a strategic and ethical core of ESG.Through conceptual chapters, empirical studies, and sectoral case analyses, the book shows how trust influences financial markets, regulatory frameworks, digital technologies, workplaces, consumer relationships, higher education, aviation, and urban development. Contributors highlight both the opportunities and the tensions that arise when organizations seek to align ESG promises with measurable results and lived experience.Accessible to readers without a specialist background, the book offers a rich, evidence-based perspective for academics, practitioners, policymakers, and students who want to move beyond checklists and ratings and understand what makes ESG strategies genuinely believable and sustainable.

Trust and ESG Strategies

The Moonfall Series

This is the standard edition. A deluxe edition with special effects is also available for a limited time only.The Ballad of Falling Dragons is the much-anticipated sequel to the New York Times bestselling phenomenon When the Moon Hatched, featuring an immersive, vibrant world with mysterious creatures, a unique magic system, and a love that blazes through the ages.“Moonbeam. A moonfall is coming.”Raeve’s thirst for vengeance continues to burn, as does her love for Kaan Vaegor—a staunch beacon from a past she’s yet to face. With Rekk’s blood still fresh on her hands, she learns the world will face its most devastating moonfall yet, forcing her to pick a path:Chase death.Or life.Desperate to save his kingdom from ruin, Kaan’s crown has never felt so heavy. His many larks to scattered friends and family remain unanswered, and time is running out.As allies merge and enemies surge with bloodlusting agendas of their own, secrets brew hot enough to burn, but none so mighty as the truth nesting within the icy depths of Raeve’s long forgotten past.Something … Other.Something with the knowledge to change it all.

A Novel

The Ballad of Falling Dragons (Standard Edition)

Leading with Purpose to Engage Employees

Beyond Management

Reputation Without Visibility examines how trust is built, maintained, and destroyed outside formal institutions, platforms, and public status systems. The book explains how reputation forms through repeated behavior under constraint, how informal trust networks replace credentials, and why visibility often weakens trust rather than strengthening it. It is a guide for professionals, independents, and stateless workers who must survive and be chosen without titles, audiences, or permanent affiliations.

Trust, Signal, and Survival Outside Institutions

Reputation Without Visibility

A fascinating examination of how wellness influencers have shaped a booming global industry--and why we should take their cultural power seriously.Wellness influencers are powerful players in the health space, guiding what we eat, how we exercise, and even how we define well-being. Wellness insider Mariah L. Wellman examines how US social media influencers have transformed the industry by positioning themselves as relatable authorities, often rivaling actual health experts in reach while redefining who gets to claim health and vitality.In Search of Wellness offers the first in-depth analysis of the wellness influencer industry, explaining not only how it works but why it resonates so deeply. Drawing on interviews with popular influencers and nearly a decade of research on the wellness industry, Wellman shows how influencers blend personal narratives with expert knowledge to build trust and expand their authority, attracting followers from around the world. Timely and accessible, this book reveals how influencers are redefining wellness itself--and why so many of us are eager to follow their lead.

How Social Media Influencers Transformed an Industry

In Search of Wellness

The Bookbinder’s Bargain

A gifted bookbinder and a cursed immortal are bound together by a deadly bargain in this new epic romantasy trilogy perfect for fans of WHEN THE MOON HATCHED, QUICKSILVER and SHIELD OF SPARROWSDon't miss out on the stunning limited edition first print run! 'The Bookbinder's Edition' features illustrated endpapers, a foiled board design, and a gold ribbon marker.'A gorgeous, luscious fantasy . . . Helen Scheuerer continues to be one of my favourite writers with her fantastic new series and its fierce, bookish heroine!' Sable Sorensen, #1 internationally bestselling author of Dire BoundSome bargains are sealed with blood. . . Others with fire. . . The deadliest are sealed with a kiss. . . Saige Grayson has always believed stories could heal. The capital's most promising bookbinder, she works through chronic pain to restore other people's treasures. But when her debt collector decides her bookbinding talent is worth more than coin, Saige is traded to the Azkari - an immortal race forged by the gods for war.Her only chance of survival lies with Archer, a fallen Azkari general imprisoned beside her - cursed, dangerous and impossible to ignore. He offers her a way out, and in return Saige must help him retrieve and restore an ancient book - one made of living magic, powerful enough to stop a great evil . . . or unleash it.As Saige works with Archer, the tome begins to awaken something dark - both within the realm and in her. With enemies closing in and buried memories resurfacing, they must decide what they're willing to sacrifice: their freedom, their fragile trust . . . or the spark that could ignite the world.'This world drew me in and let me walk beside the characters. Such a beautiful, gritty, unique world with all the passion and yearning I devour in fantasy romance. Scheuerer knocked this out of the water.' LJ Andrews, international bestselling author of The Ever Seas and Broken Souls and Bones'I'm utterly obsessed with this book. From the very first page, all I wanted to do was read. Helen gives us everything we love in fantasy romance-intriguing lore, fast-paced action, and those steamy, angsty moments and tension that make us weak in the knees.' Melissa K. Roehrich, New York Times bestselling authorTROPES: Forced proximity Touch her and die Chronic pain representation Grumpy x Sunshine Found familyREADERS ARE OBSESSED. . . 'Our MMC can be summed up in three words: Slutty. Little. Glasses.''Immortal warrior with BLACK FLAME?? Bookbinder FMC?? A BARGAIN SEALED WITH A KISS?? Absolutely YESS!''The twist at the end had me reeling!!''This book was a masterpiece! Definitely a must read!''The twists made this a top read!! I need more than five stars! And after that ending, I need the next book yesterday!!''The secrets and betrayals run deep in this one so buckle up for a wild ride.''Romantasy readers are in for such a TREAT with this new series. I'll be crashing out over that ending for a MINUTE.''Had me in a chokehold from the first chapter''An easy infinity-star read. Helen Scheuerer has officially wrecked me in the best possible way.'

Kiss of the Black Flame

His Eyes

He was the second choice. The quiet one. The one I wasn’t supposed to touch. Until I did—and couldn’t stop.Er war alles, was ich anfassen wollte, aber jetzt hast du mich berührt.Er hat mich verlassen, aber du bist geblieben.Ich habe ewig auf ihn gewartet, aber du warst immer da.Ich wollte dich nicht berühren. Ich durfte dich nicht berühren. Aber du hast mir keine Wahl gelassen. Du hast mein zerbrochenes Herz wieder zusammengesetzt, obwohl deines so vernarbt ist.Du kannst mich befreien. Du kannst mich erlösen. Du kannst mich retten. Du kannst mir zeigen, wer ich wirklich bin.Mit deinen grünen Augen.Einst ein Junkie, von der ganzen Menschheit missbraucht und in Einzelteile zerfetzt. Das ist Maxim Petrowkin. Er hat schon lange die Hoffnung auf Heilung verloren. Bis er Kyrill Romano traf – seine persönliche Sonne. Eine so reine Seele, die er nicht beschmutzen durfte. Er weiß, ein Schuss von ihm könnte ihn erlösen. Aber er würde Kyrill auch kaputtmachen. Er hat sich ferngehalten. Jetzt kann er nicht mehr. Er will nicht. Denn er will frei sein. Von der Droge namens Schmerz.

Mit wunderschönem Farbschnitt

His Green Eyes

There is a leadership skill no one taught you--yet it determines the quality of every decision you make.Leaders are trained to have answers, drive alignment, and persuade others to move forward. But in today's environment, those scripts are persistently working against them. The more leaders push their message, the less progress they actually make. The result: missed signals, shallow alignment, and decisions made without the full picture.The leaders who outperform are not the most persuasive. Instead, they are the ones who know how to discover what others don't yet know how to say.In Winning Without Persuading, Esther Choy--founder of the Leadership Story Lab--offers a radically different approach to leadership: one built on curiosity, story discovery, and the ability to uncover the hidden information that drives better decisions, stronger trust, and lasting change.The real leadership power lies in learning how to find the stories that change everything.Through her T² principle--Transaction × Transformation--Choy shows how every interaction can achieve immediate outcomes while also reshaping how people think, contribute, and lead.You'll learn how to: <ul><li>Make better decisions by uncovering what your team isn't saying--before it's too late</li><li>Use curiosity to access insights, risks, and opportunities that persuasion alone will not reveal</li><li>Create interpersonal connections that enable people to feel seen, speak up, and stay--strengthening engagement, retention, and team performance</li><li>Ask the questions that surface original, high-value thinking--not rehashed answers</li><li>Lead with clarity, human insight, and authentic voice in an age where AI can generate answers--but not understanding</li></ul> In a world where everyone is talking, the leaders who stand out are the ones who know how to see, hear, and uncover what others miss.

A New Framework for Leading with Curiosity and Story Discovery

Winning Without Persuading

A stylish, seductive new novel from Rebecca Sarah Ley, winner of a Betty Trask Prize and the Guardian's Not the Booker Prize'A stylish and gripping take on the campus novel - witty, incredibly sharp, and compulsively readable' Sophie Mackintosh, author of The Water Cure'I loved it: a bleakly funny, off-kilter examination of the dynamics of power and attraction. I raced through it' Rebecca Wait, author of I'm Sorry You Feel That WaySofie Muller can make you into a better writer.That's why Alice and Walt are desperate to be in her creative writing class. She can spot talent and apply pressure, hone you - if you're good enough, if you want it enough - into something more elegant, original, daring.Alice wants it. She wants Sofie's hand guiding hers to greatness, then the book deal, then the prizes and the plaudits.Still, there is gossip. Sofie will kill your darlings. Sofie will drive you too hard. Sofie's boundary-pushing is not just professional, it is personal. By the time Alice realises the rumours may be true, is it too late to wriggle free? And if not, is it worth it to get what she always dreamed of?BAD FICTION is a timely, brilliant novel about fame and mentorship, betrayal and submission, from one of Britain's brightest young writers.

Bad Fiction

A Debutiful and She Reads "Most Anticipated" * A People "Must-Read Book" * A Good Housekeeping "Books Everyone Will Be Talking About This Summer""In the tradition of Gabrielle Zevin’s Tomorrow, and Tomorrow, and Tomorrow, Meg Charlton’s Voyagers is a finely written and propulsive novel about the enduring power of friendship. It takes on big issues: the reliability of memory, the price of childhood fame, the ways adults use children for their own purposes. It’s also a book about aliens, geared for terrestrials. Which is to say it’s complex and human, anchored by a beating heart.”—Joshua HenkinWhen the Signal—a mysterious transmission pulsing from the edge of the solar system— arrives, the world changes overnight. Planes are grounded, satellites fail, and speculation abounds. With many believing this could be first contact with extraterrestrial life, humanity holds its breath. But for Alex, a thirtysomething lawyer who’s spent years distancing himself from the unexplainable, the Signal feels deeply personal—the opening of an old wound.Decades ago, Alex and a girl named Ana both vanished for thirty-six hours while on vacation near Palm Springs. When they returned, dazed but unharmed, the six-year-olds’ account of their experience had all the hallmarks of an alien abduction. The media frenzy that followed made them famous, and the long months of child stardom, of talk shows and sitcom cameos, forged a seemingly unbreakable bond between them—until the mystery behind their disappearance began to tear them apart.Now, with the world on edge and the Signal growing stronger, Alex is drawn back to the one person who might have answers. Ana—now a professional advocate for experiencers of extraterrestrial contact—is leading a retreat near Palm Springs, a stone’s throw from the site of their childhood disappearance. As the former best friends tentatively reunite, what starts as a quest to confront the reality of their original experience becomes a larger reckoning with friendship, faith, family, and truth itself—what it means to see the stories we tell ourselves for what they really are.With the imaginative scope and propulsive storytelling of Station Eleven and The Ministry of Time, Voyagers is a thrillingly original and brilliantly ambitious literary debut about friendship at the end of the world.

Voyagers

These leadership lessons work for leaders at every level when everything goes wrong, from the doctor who saved lives after the 9/11 attacks, in war-torn Ukraine, and on the NFL sidelines. Dr. Thom Mayer doesn’t just talk about leadership: he lives it in the world’s most high-stakes situations. From commanding the 9/11 Pentagon rescue operation to rushing onto NFL fields during medical emergencies to training doctors in war-torn Ukraine, Mayer has learned that leadership isn’t about titles or positions. It’s about action. In this practical guide, Mayer reveals eleven provocative principles that flip conventional leadership wisdom: “Leadership is worthless . . . but leading is priceless.” “Power is worthless . . . but influence is priceless.” “Success is worthless . . . but failure is priceless.” Through gripping stories from the Pentagon’s smoking corridors, NFL sidelines, and Ukrainian hospitals, he shows how real leaders emerge not from corner offices but from moments of crisis when someone must step up and act. Whether readers are managing a team, raising a family, or facing a crossroads, Mayer’s hard-won insights will transform how readers think about influence, teamwork, and making decisions under pressure. This isn’t theoretical leadership. Mayer offers battle-tested wisdom from someone who has led when lives hung in the balance.

What I Learned from 9/11, the NFL, and Ukraine

Leadership Is Worthless…But Leading Is Priceless

El Trust en España

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