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The consultant asks about setting up a protected patrimony for a person with 37% psychiatric disability and its tax benefits. The DGT clarifies that exceeding 33% psychiatric disability meets the requirements under Law 41/2003, allowing reductions in the IRPF for the contributor.
Cuestión planteada Posibilidad de constituir un patrimonio protegido de persona con discapacidad, teniendo en cuenta que tiene un 37% de discapacidad de carácter psíquico/psicológico, y tratamiento fiscal aplicable así como requisitos formales para su constitución.
Para aplicar beneficios fiscales, la constitución del patrimonio debe hacerse mediante documento público ante notario o resolución judicial. Las aportaciones posteriores deben seguir la misma formalidad. El aportante puede reducir su base imponible hasta 10.000 euros anuales por persona, con un límite conjunto de 24.250 euros anuales por patrimonio protegido. Las aportaciones no dinerarias no generan ganancia o pérdida patrimonial para el aportante.
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