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A query was raised regarding whether substituting cash for real estate within the protected assets of a person with a disability requires a public deed and if it must be reported on Form 182. The DGT ruled that there is no loss of tax benefits provided the new asset is integrated into the protected estate through a public deed, and that the disposal must be declared on Form 182.
Cuestión planteada Al realizarse una sustitución del dinero, inicialmente aportado por el padre al patrimonio protegido, por la adquisición de un inmueble que constituirá la vivienda habitual de la hija con discapacidad, se pregunta si dicha sustitución tiene que quedar reflejada en escritura pública ante notario, y si se debe informar de dicha sustitución en declaración informativa -modelo 182-.
La inversión inmobiliaria con fondos del patrimonio protegido no conlleva la regularización de las reducciones de la base imponible si el nuevo bien se integra en dicho patrimonio mediante escritura pública. El cómputo del plazo de cuatro años se realizará en relación con el bien o derecho que sustituye al inicialmente aportado. La adquisición de la vivienda constituye un acto de disposición que debe informarse mediante la presentación del modelo 182 en el mes de enero.
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