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V0781-17 ·27 March 2017 ·consulta-vinculante Medium impact
Tax

Contributions to protected assets must be formalised in a public deed to qualify for tax benefits

A taxpayer asks whether cash contributions to their disabled child's protected assets require a public deed or if a bank transfer receipt is sufficient. The DGT indicates that they must comply with the formalities set out in Law 41/2003.

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2017-03-27PublishedPublished 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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