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V0903-18 ·9 April 2018 ·consulta-vinculante Medium impact
Tax

Reduction of Personal Income Tax (IRPF) taxable base for contributions to protected assets for persons with disabilities

The taxpayer enquires about the tax treatment of contributions made to establish protected assets for their brother, who has a disability. The Directorate General for Taxes (DGT) explains the limits for the reduction of the taxable base and clarifies that expenditure on essential needs does not constitute a disposal of assets for the purpose of maintaining the tax benefit.

In 6 key points

How it affects those involved

Taxpayers contributing to protected assets for persons with disabilities can benefit from a reduction in their Personal Income Tax (IRPF) taxable base, provided they adhere to established limits and ensure that essential living expenses do not disqualify the tax relief.

Lifecycle

2018-04-09PublishedPublished 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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