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A query was made regarding to whom the income from capital should be attributed for a protected estate established under Catalan civil law. The Directorate General for Taxes (DGT) ruled that, for tax purposes, the person with a disability is the owner of the assets and rights.
Cuestión planteada A quién deberán imputarse los rendimientos del capital mobiliario e inmobiliario que se obtengan derivados de los bienes y derechos que integran dicho patrimonio, teniendo en cuenta que dicho patrimonio de acuerdo con el derecho civil catalán no es de titularidad de nadie.
Según la disposición adicional tercera de la Ley 41/2003, la persona con discapacidad a cuyo beneficio se constituye el patrimonio protegido se considera la titular de los bienes y derechos que lo integran. Por tanto, los rendimientos de capital mobiliario e inmobiliario derivados de dicho patrimonio deben imputarse a dicha persona.
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