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V0208-26 ·4 February 2026 ·consulta-vinculante Medium impact
Tax

Fiscal benefits available for protected patrimony if disability threshold met

The consultant asks about setting up a protected patrimony for a person with 37% psychiatric disability and its tax benefits. The DGT clarifies that exceeding 33% psychiatric disability meets the requirements under Law 41/2003, allowing reductions in the IRPF for the contributor.

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2026-02-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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