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V0913-25 26 May 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · patrimonio protegido

Fiscal benefits cannot be claimed for future contributions in a single deed

The consultant asks whether annual future contributions in a single deed allow claiming IRPF reductions. The DGT responds that contributions after incorporation must be made via a public document or judicial resolution.

The question raised

Whether a single deed may be executed stating the commitment to make future contributions for the purpose of applying, in each fiscal year, the reduction provided for in the IRPF regulations for contributions to the protected assets of a person with a disability.

The DGT's ruling

To apply the IRPF tax benefits, contributions made after the establishment of the protected assets must comply with the formalities of Law 41/2003. This requires that each contribution be made by means of a public document authorized by a notary or a judicial resolution. The tax requirement is not met if the benefit is intended to be applied through the reflection of future or unmade contributions in a deed.

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