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A person with a disability has enquired about the taxes due when establishing a protected asset scheme using their own assets. The DGT has ruled that no transfer of assets or income occurs, and that the deed of establishment may benefit from an exemption regarding Stamp Duty (ITPAJD).
Cuestión planteada - Impuestos a liquidar en el momento de la constitución del patrimonio ante el notario.
La adscripción de bienes propios a un patrimonio protegido no genera renta ni ganancias patrimoniales en el IRPF, pues solo hay un desplazamiento entre masas patrimoniales del mismo titular. Tampoco hay transmisión onerosa o lucrativa en el ITPAJD o ISD porque los bienes no cambian de titularidad. La escritura de constitución de dicho patrimonio puede acogerse a la exención del ITPAJD prevista para las aportaciones a patrimonios protegidos. Respecto al Impuesto sobre el Patrimonio, la exención depende de la normativa de cada Comunidad Autónoma.
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