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V0322-22 18 February 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · patrimonio protegido

Tax reduction for contributions to protected assets cannot be applied if funds are a mediated donation

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.

The question raised

Application to the taxpayer of the reduction established in the Personal Income Tax (IRPF) for contributions made to the protected assets of a person with a disability.

The DGT's ruling

To apply the reduction for contributions to protected assets, these must be made free of charge pursuant to Law 41/2003. In the case presented, the operation is considered a single donation from the parents to the brother, wherein the taxpayer acts merely as a mediator in the payment. Therefore, it is not considered a gratuitous contribution by the taxpayer and the reduction cannot be applied to their Personal Income Tax (IRPF).

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