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V1289-24 ·4 June 2024 ·consulta-vinculante Medium impact
Tax

The person with a disability is the owner of assets and rights within a protected estate established under Catalan civil law

A query was made regarding to whom the income from capital should be attributed for a protected estate established under Catalan civil law. The Directorate General for Taxes (DGT) ruled that, for tax purposes, the person with a disability is the owner of the assets and rights.

In 6 key points

How it affects those involved

This ruling clarifies the tax liability for income generated by protected estates under Catalan civil law, confirming that the person with a disability is considered the legal owner for tax purposes.

Lifecycle

2024-06-04PublishedPublished 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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