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A taxpayer inquired whether allocating funds from protected assets to a pension plan for persons with disabilities constitutes a disposal and if it allows for a reduction in the taxable base. The Directorate-General for Tax (DGT) ruled that the contribution does not constitute a disposal if it aims to maintain the productivity of the assets; however, it does not permit a reduction in the taxable base as this is incompatible with the reduction applicable to protected assets.
This ruling clarifies the distinction between asset management and asset disposal within protected estates, while confirming the prohibition of double tax benefits for the same funds.
The tax team reviews your specific situation.
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