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A taxpayer inquired whether they could receive a donation from their parents and subsequently contribute it to their disabled brother's protected assets to benefit from an Income Tax (IRPF) reduction. The Directorate General for Taxes (DGT) ruled that this is not possible, as the transaction is considered a single donation from the parents to the brother, with the inquirer acting merely as a mediator.
Cuestión planteada Aplicación al consultante de la reducción establecida en el IRPF para las aportaciones realizadas al patrimonio protegido del discapacitado.
Para aplicar la reducción por aportaciones al patrimonio protegido, estas deben realizarse a título gratuito según la Ley 41/2003. En el caso planteado, la operación se considera una única donación de los padres al hermano, donde el consultante realiza una mera mediación en el pago. Por tanto, no se considera una aportación a título gratuito del consultante y no puede aplicar la reducción en su IRPF.
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