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The taxpayer enquires about the tax treatment of contributions made to establish protected assets for their brother, who has a disability. The Directorate General for Taxes (DGT) explains the limits for the reduction of the taxable base and clarifies that expenditure on essential needs does not constitute a disposal of assets for the purpose of maintaining the tax benefit.
Cuestión planteada Tributación de las aportaciones en el Impuesto sobre la Renta de las Personas Físicas para la consultante y para su hermano con discapacidad.
Las aportaciones al patrimonio protegido permiten reducir la base imponible del aportante con un límite individual de 10.000 euros anuales y un máximo conjunto de 24.250 euros. El gasto de dinero y el consumo de bienes fungibles para atender necesidades vitales del beneficiario no se consideran actos de disposición a efectos del requisito de mantenimiento de cuatro años del artículo 54.5 de la LIRPF. Las aportaciones que excedan los límites anuales tributarán en el Impuesto sobre Sucesiones y Donaciones.
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