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The consultant asks whether reimbursements of investment funds in protected Catalan wealth are exempt from IRPF to avoid withholding. The DGT responds that the person with a disability is the owner of the assets, and thus the patrimonial gains belong to them and are subject to income tax.
Cuestión planteada Teniendo en cuenta que el consultante considera que las rentas obtenidas por el rescate de las participaciones en fondos de inversión están exentas en el IRPF, se consulta qué normativa debe aplicarse para evitar que la entidad financiera que satisface dichas rentas practique retención sobre las mismas, o en su caso el mecanismo que pueda utilizarse para la recuperación de la retención practicada.
La persona con discapacidad es la titular de los bienes y derechos que integran el patrimonio protegido constituido según el derecho civil de Cataluña. Las ganancias y pérdidas patrimoniales derivadas del reembolso de participaciones en fondos de inversión deben imputarse a dicha persona. La normativa no prevé exenciones para estas rentas, por lo que están sujetas al impuesto y, por regla general, a retención.
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