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A query was raised regarding which tax year benefits for contributions to a protected asset can be applied to if the notary deed is formalised in the following year. The DGT ruled that benefits apply in the tax year in which the contribution is made, provided all legal requirements are met.
Cuestión planteada En caso de que se realizaran aportaciones a favor de un patrimonio protegido en el mes de diciembre de un período impositivo, realizándose la escritura notarial correspondiente a dicha aportación, en el período impositivo siguiente a aquel en que se ha realizado dicha aportación, cuál sería el período impositivo en que serían de aplicación los beneficios fiscales correspondientes.
Para aplicar los beneficios fiscales, las aportaciones deben realizarse mediante documento público autorizado por notario o resolución judicial. Si la aportación se realiza en diciembre de un ejercicio y su escritura se formaliza en el siguiente, los beneficios se aplican en el ejercicio de la aportación. En este caso, se debe presentar el modelo 182 en el mes de enero del ejercicio posterior.
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