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A query was raised regarding whether two persons with disabilities could apply for an income tax (IRPF) reduction for contributions made to their respective protected assets. The Directorate General for Taxes (DGT) ruled that this is not possible because contributions must be made as gifts; in this instance, a commitment to repay the funds exists.
Cuestión planteada Aplicación a ambas aportaciones de la reducción en el IRPF establecida para las aportaciones al patrimonio protegido del discapacitado.
Para aplicar la reducción por aportaciones al patrimonio protegido, las mismas deben realizarse a título gratuito según la Ley 41/2003. Si la aportación conlleva la obligación de que el beneficiario restituya el importe mediante una aportación al patrimonio del aportante, no se considera una aportación a título gratuito. Por tanto, no se pueden aplicar los beneficios fiscales del IRPF en este supuesto.
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