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The taxpayer inquired about the limits for tax base reductions resulting from contributions to protected assets for persons with disabilities in joint tax returns, as well as the treatment of community property. The DGT clarified that in joint returns, the €10,000 limits apply individually to each spouse, while respecting the overall global limit of €24,250.
Cuestión planteada 1º) Límite en declaración conjunta de la reducción en la base imponible correspondiente a una aportación de bienes gananciales realizada al patrimonio protegido de su hijo.
En la declaración conjunta, el límite de reducción de 10.000 euros anuales se aplica individualmente a cada miembro de la unidad familiar. Si se aporta un bien ganancial, se entiende aportado por mitad por cada cónyuge, aplicándose el límite sobre la mitad del valor del bien. La aportación de un bien ganancial al patrimonio protegido del propio cónyuge solo permite la reducción por la mitad que pertenece al aportante, ya que la otra mitad no constituye una transmisión.
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