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A taxpayer inquired whether using funds from a daughter's protected assets to purchase Treasury bills necessitates the regularisation of tax benefits and if a public deed is required. The DGT ruled that no regularisation is necessary if the investment replaces the original asset and is managed in accordance with Law 41/2003. Furthermore, the purchase does not require a public deed, although the initial contribution of the securities does.
Cuestión planteada Si la adquisición de las letras del tesoro con el dinero aportado al patrimonio protegido podría determinar la regularización de los beneficios fiscales aplicados en el IRPF por dichas aportaciones, y si la compra de los títulos de deuda pública debe formalizarse en escritura pública.
La inversión en títulos de deuda pública con fondos del patrimonio protegido no genera regularización de beneficios fiscales si se realiza bajo el régimen de administración de la Ley 41/2003 y el nuevo bien sustituye al aportado. La adquisición de los títulos no requiere formalizarse en escritura pública, pero la posterior aportación de dichos títulos al patrimonio protegido sí debe constar en documento público o resolución judicial. La obligación de declarar de la beneficiaria dependerá de si sus rendimientos superan los límites de exención establecidos en la LIRPF.
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