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V0335-25 ·18 March 2025 ·consulta-vinculante Medium impact
Tax

Reimbursements of investment funds in protected Catalan wealth are subject to IRPF

The consultant asks whether reimbursements of investment funds in protected Catalan wealth are exempt from IRPF to avoid withholding. The DGT responds that the person with a disability is the owner of the assets, and thus the patrimonial gains belong to them and are subject to income tax.

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Lifecycle

2025-03-18PublishedPublished 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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