Skip to content
Back to index
V0364-25 20 March 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · patrimonio protegido

Contributions to protected wealth of disabled persons require public document or judicial resolution

The DGT confirms that contributions to protected wealth for disabled individuals must comply with the formalities of Law 41/2003, which requires a notarial public document or a judicial resolution.

The question raised

Whether, for the purposes of applying the tax benefits established in the personal income tax (IRPF) regulations for contributions to protected assets, it is necessary for these to be recorded in a public deed.

The DGT's ruling

To apply the personal income tax (IRPF) tax benefits, contributions to protected assets must comply with the requirements of Law 41/2003. This implies that the contributions, whether made after the establishment or not, must be made by means of a public document authorized by a notary or by means of a judicial resolution, regardless of the nature of the assets or rights contributed.

Book your free first meeting