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The consultant asks whether using protected wealth from a disabled person to buy property or investment funds results in loss of tax benefits. The DGT responds that no regularization occurs if the investment is made under legal administration and the new asset replaces the original one.
Cuestión planteada Posibles efectos de las inversiones referidas en relación con los beneficios fiscales aplicados por las aportaciones dinerarias realizadas al patrimonio protegido.
La disposición de dinero para inversiones inmobiliarias o financieras no genera regularización de beneficios si se realiza bajo el régimen de administración de la Ley 41/2003 y el nuevo bien sustituye al aportado. El gasto de dinero para atender necesidades vitales no se considera acto de disposición. Para fondos de inversión, la aportación de las participaciones al patrimonio protegido debe constar en escritura pública, aunque la compra de las mismas no la requiera.
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