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A query was raised regarding which tax year should be used to claim tax benefits for contributions to a protected asset for a person with a disability if the public deed is executed the following year. The Directorate General for Taxes (DGT) ruled that the benefits apply in the tax year in which the contribution was actually made, provided all legal requirements are met.
Cuestión planteada En qué ejercicio debe entenderse efectuada la aportación a efectos de la aplicación de los beneficios fiscales previstos en el IRPF.
Para aplicar los beneficios fiscales del IRPF, las aportaciones deben realizarse mediante documento público autorizado por notario o resolución judicial. No se puede cumplir este requisito mediante el reflejo en una escritura de aportaciones futuras. Si la aportación se realiza en un ejercicio y la escritura se formaliza en el siguiente, los beneficios se aplican en el ejercicio en que se efectuó la aportación, sujeto al cumplimiento de los requisitos y límites legales.
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