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V2868-18 ·5 November 2018 ·consulta-vinculante Medium impact
Tax

Income tax reductions available for housing contributions to protected assets for disabled children

Parents have enquired whether they can apply tax benefits when contributing part of their property to the protected assets of their disabled child. The Directorate General for Taxes (DGT) has ruled that this is possible, provided the requirements of Law 41/2003 and the limits set by the Personal Income Tax Law (LIRPF) are met.

In 6 key points

How it affects those involved

This ruling provides clarity for families seeking to secure assets for disabled dependents through tax-efficient housing contributions, provided they adhere to specific legal frameworks.

Lifecycle

2018-11-05PublishedPublished 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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