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The inquirer asks about the formal requirements for non-monetary contributions to the protected assets of a person with a disability. The DGT clarifies that any contribution made after the initial establishment must be executed through a public document before a notary or via judicial resolution to preserve tax benefits.
Question posed: In the event of subsequent non-monetary contributions (for example, a parking space or parts of a parking space), whether they require a public deed or if a private document would suffice, or if, in the event of contributing parts of said space in successive years, the deed could be formalized in the final year (in which the last part would be contributed to complete 100% of it).
To apply the personal income tax (IRPF) tax benefits, contributions of assets or rights subsequent to the establishment of the protected assets must be made by means of a public document authorized by a notary or a judicial resolution, regardless of the nature of the assets. The expenditure of money and the consumption of fungible goods to meet vital needs are not considered acts of disposal for the purpose of the four-year maintenance requirement. Contributions must always be made free of charge and are considered earned income subject to the limits and exemptions provided for in the Personal Income Tax Law (LIRPF).
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