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V0364-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Contributions to protected wealth of disabled persons require public document or judicial resolution

The DGT confirms that contributions to protected wealth for disabled individuals must comply with the formalities of Law 41/2003, which requires a notarial public document or a judicial resolution.

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2025-03-20PublishedPublished 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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