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Parents enquired whether funds intended for purchasing a home for their disabled daughter could be considered a contribution to protected assets. The Directorate-General for Taxes (DGT) ruled that this is possible provided it is executed via a public deed before a notary and the property is integrated into said assets.
Cuestión planteada 1º) Si los fondos propios del consultante y su mujer destinados a la compra de la vivienda pueden considerarse como una aportación al patrimonio protegido, a efectos de la aplicación de los beneficios fiscales establecidos para dichas aportaciones, y cómo se aplicaría la reducción establecida en el IRPF si la aportación supera los límites anuales establecidos legalmente.
Para que los fondos se consideren aportación al patrimonio protegido y den derecho a beneficios fiscales, deben aportarse mediante documento público ante notario o resolución judicial. Si se utiliza el patrimonio existente para comprar la vivienda, no habrá regularización si el inmueble se adscribe al patrimonio protegido siguiendo la Ley 41/2003. El gasto de dinero para atender necesidades vitales no se considera acto de disposición que obligue a la regularización. Las aportaciones que excedan los límites anuales permiten reducir la base imponible en los cuatro períodos siguientes.
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