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A taxpayer inquired whether they could apply personal income tax (IRPF) reductions for contributions made to cover the expenses of their sister with a disability, and if these could be applied retroactively to previous tax years. The Directorate General of Taxes (DGT) ruled that to access these benefits, contributions must be made via a public deed or judicial resolution, and that spending money on vital needs does not violate the requirement to maintain the contribution.
Cuestión planteada Solicita que se le autorice a practicar las reducciones correspondientes en su declaración de IRPF, a partir del año 2017, respecto a los pagos diferenciales realizados, y si es posible aplicar lo mismo a los cuatro años anteriores.
Para aplicar los beneficios fiscales del artículo 54 de la LIRPF, las aportaciones deben realizarse mediante documento público ante notario o resolución judicial. El gasto de dinero y el consumo de bienes fungibles para atender necesidades vitales de la persona beneficiaria no se consideran actos de disposición, por lo que no afectan al requisito de mantenimiento de la aportación durante los cuatro años siguientes. Si el contribuyente considera que no aplicó estas reducciones en años anteriores, puede instar la rectificación de sus autoliquidaciones si cumple los requisitos legales.
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