Skip to content
Back to index
V0133-21 29 January 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · patrimonio protegido

Contributions to protected assets must be formalised before a notary or via judicial resolution

A query was raised regarding whether bank statements alone were sufficient to claim tax benefits for contributions to the protected assets of a person with a disability. The Directorate-General for Taxes (DGT) ruled that compliance with the formalities set out in Law 41/2003 is mandatory.

The question raised

Question posed: Whether, for the application of the tax benefits established for contributions to protected assets, it would be necessary to reflect them in a public notarial document or whether the provision of bank account statements would suffice.

The DGT's ruling

To apply the Personal Income Tax (IRPF) tax benefits, contributions must comply with the requirements of Law 41/2003. Both the establishment of the assets and subsequent contributions of assets or rights must be carried out by means of a public document authorized by a notary or by means of a judicial resolution.

Email
Contact