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V1969-24 ·17 September 2024 ·consulta-vinculante Medium impact
Tax

No tax reductions for IRPF contributions to protected assets in the capacity of an assistant

A caregiver appointed as an assistant to a person with a disability via public deed has enquired whether they can apply tax base reductions for making contributions to that person's protected assets. The DGT has ruled that the status of assistant does not entitle the individual to these tax benefits.

In 6 key points

How it affects those involved

This ruling clarifies that the tax benefits associated with contributions to protected assets are not extended to individuals acting as assistants, regardless of their role in supporting a person with a disability.

Lifecycle

2024-09-17PublishedPublished 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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