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V0322-22 ·18 February 2022 ·consulta-vinculante Medium impact
Tax

Tax reduction for contributions to protected assets cannot be applied if funds are a mediated donation

A taxpayer inquired whether they could receive a donation from their parents and subsequently contribute it to their disabled brother's protected assets to benefit from an Income Tax (IRPF) reduction. The Directorate General for Taxes (DGT) ruled that this is not possible, as the transaction is considered a single donation from the parents to the brother, with the inquirer acting merely as a mediator.

In 5 key points

How it affects those involved

This ruling prevents taxpayers from using intermediary transfers to claim tax benefits intended for direct contributions to protected assets.

Lifecycle

2022-02-18PublishedPublished 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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