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V1983-18 3 July 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · patrimonio protegido

Acquisition of housing using protected assets must be declared on Form 182

A query was raised regarding whether the purchase of a home using protected assets belonging to a person with a disability must be reported on Form 182. The Directorate General for Tax (DGT) ruled that, as this constitutes a disposal of assets, it must be declared using said form during the month of January.

The question raised

Question posed: Whether the acquisition of a 23 percent ownership interest in a primary residence by a person with a disability using funds from protected assets, thereby integrating said funds into the protected assets, must be declared using Form 182. If so, the deadline for filing and the concept that must be indicated in said form.

The DGT's ruling

The acquisition of housing or the establishment of bank deposits using funds from protected assets constitutes acts of disposal that must be declared using Form 182. The filing must be completed in the month of January each year, reporting on the disposals made during the previous calendar year. Interest generated by deposits or accounts held within these funds also forms part of the protected assets.

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