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V0632-21 18 March 2021 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · patrimonio protegido

The allocation of assets to protected patrimony does not alter the acquisition date or value of the assets

A query is made as to whether the allocation of securities of a person with a disability to their protected patrimony changes their acquisition date. The DGT responds that there is no transfer or change in patrimonial status, therefore the original values and dates are maintained.

The question raised

Question posed For the purposes of a future sale, whether the acquisition date of the securities corresponding to the securities deposit held by the sister in full ownership is the date on which the securities were acquired or the date of the public deed in which said securities are allocated to the protected patrimony.

The DGT's ruling

The allocation of assets to the protected patrimony of the person with a disability does not constitute a transfer nor does it generate income, as it is merely a displacement between patrimonial masses of the same holder. Therefore, the assets retain their original acquisition date and value. In the case of inherited bare ownership, the acquisition date is the death of the decedent and the value is that resulting from the Inheritance and Gift Tax regulations.

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