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V2399-23 ·6 September 2023 ·consulta-vinculante Medium impact
Tax

Contributions to protected assets exceeding annual limits allow for tax base reductions over the following four years

A mother has requested guidance on how to apply a reduction to the tax base when contributing a property to a protected asset fund for her disabled son, whether through a lump sum or in stages. The Directorate General for Taxes (DGT) clarifies that if the contribution exceeds the annual limits, the excess amount can be applied over the subsequent four tax years, provided that all notary formalities are observed.

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2023-09-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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