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A query was raised regarding whether new contributions to a protected estate for persons with disabilities require a public deed. The Directorate-General for Traffic (DGT) responds that they must comply with the same formalities as the initial establishment of the estate.
Cuestión planteada Si para las nuevas aportaciones realizadas a este patrimonio, es necesario realizarlas a través de escritura pública.
Para aplicar los beneficios fiscales del IRPF, las aportaciones posteriores a la constitución del patrimonio protegido deben realizarse mediante documento público autorizado por notario o resolución judicial. Este requisito se aplica independientemente de la naturaleza de los bienes o derechos aportados, conforme a la Ley 41/2003.
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