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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
Real estate or financial investments with protected wealth do not trigger tax loss if certain conditions are met
V1011-26
Spending on beneficiary's essential needs does not trigger tax loss
V0721-26
Spending on a disabled person's essential needs not deemed a disposal for tax benefits
V0693-26
Child with disability not obliged to file IRPF if only receives protected estate contributions
V0566-26
Fiscal benefits available for protected patrimony if disability threshold met
V0208-26
Rents from protected assets are taxable in the taxpayer's personal income tax
V0044-26
Parents can reduce their taxable base through contributions to protected patrimony with annual limits
V0050-26
Limits on reductions for protected assets and pension plans for disabled persons are independent
V0030-26
Each spouse can reduce their taxable base by €5,000 for a €10,000 gainful contribution
V0022-26
Compatibility of contributions to pension plans and protected wealth for persons with disability
V2287-25
Rents from assets in a disabled person's protected estate are taxed according to their nature
V2225-25
Investment of protected capital into financial products does not trigger tax regularization
V1855-25
Spending on essential needs not deemed disposal of protected assets
V1812-25
Spending on beneficiary's essential needs not deemed disposal for IRPF
V1438-25
Spending on essential needs does not trigger loss of tax benefits from protected assets
V1436-25
Fiscal benefits cannot be claimed for future contributions in a single deed
V0913-25
Money from protected heritage can be used for essential needs without IRPF reduction loss
V0594-25
Contributions to protected wealth of disabled persons require public document or judicial resolution
V0364-25
Reimbursements of investment funds in protected Catalan wealth are subject to IRPF
V0335-25
Purchase of investment funds with protected capital does not require public deed, but contributions do
V0307-25
Vehicle contribution to protected estate of a disabled person may qualify for tax benefits
V0295-25
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