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A father seeks guidance on how to value a non-monetary contribution (a property) to his disabled daughter's protected assets, given that part of the purchase is financed using the daughter's own funds. The Directorate-General for Taxes (DGT) rules that only the portion of the property transferred free of charge allows for the application of reductions to the Personal Income Tax (IRPF) taxable base.
Cuestión planteada 1) cómo se calcula, a efectos de los beneficios fiscales aplicables al consultante, el valor de la aportación realizada, si se toma la valoración de la aportación no dineraria menos la cantidad dispuesta en efectivo.
Las aportaciones al patrimonio protegido deben realizarse a título gratuito para generar beneficios fiscales en el IRPF. En una operación mixta donde se aporta un inmueble y se utiliza dinero del patrimonio protegido de la hija para su adquisición, solo la parte del valor del inmueble que exceda de dichos fondos se considera aportación gratuita. La parte que coincida con los fondos se considera una adquisición onerosa y no da derecho a las reducciones del IRPF, aunque no obliga a la regularización si el inmueble se mantiene como inversión inmobiliaria en el patrimonio protegido.
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