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V1289-24 4 June 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · patrimonio protegido

The person with a disability is the owner of assets and rights within a protected estate established under Catalan civil law

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.

The question raised

To whom should the income from movable and immovable capital derived from the assets and rights comprising said assets be imputed, taking into account that, according to Catalan civil law, said assets are not owned by anyone.

The DGT's ruling

According to the third additional provision of Law 41/2003, the person with a disability for whose benefit the protected assets are established is considered the owner of the assets and rights that comprise them. Therefore, the income from movable and immovable capital derived from said assets must be imputed to said person.

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