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A query was raised regarding whether the Transfer Tax (ITP) exemption for contributions to protected assets for persons with disabilities extends to the purchase of real estate using those funds. The Directorate General for Tax (DGT) ruled that the exemption only covers the initial contributions.
Cuestión planteada Confirmación de que la exención establecida en el artículo 45.I.B,21 del Texto Refundido del Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados ampara el acto de compraventa de una vivienda con cargo al patrimonio protegido, dado que dicha operación no altera el patrimonio protegido sino solo su naturaleza, que pasa de ser un depósito bancario a ser un bien inmueble.
La exención del artículo 45.I.B.21 del Texto Refundido del ITP y AJD ampara exclusivamente las aportaciones realizadas al patrimonio protegido. Según la prohibición de la analogía en la Ley General Tributaria, no se puede extender este beneficio a las operaciones posteriores que se realicen con cargo a dicho patrimonio.
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