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The inquirer asks about the deadline for reporting contributions made to a protected asset fund. The DGT responds that holders must submit an informative declaration (Form 182) during the month of January each year.
Cuestión planteada 1.- Constituido el patrimonio protegido y realizadas aportaciones por parte del consultante, qué plazo dispone para comunicar a la administraciones tributaria dicho hecho.
Los titulares de patrimonios protegidos o sus administradores deben remitir una declaración informativa sobre las aportaciones y disposiciones realizadas durante cada año natural. Esta presentación se realiza dentro del mes de enero de cada año, en relación con lo ocurrido en el año inmediato anterior. La primera declaración debe acompañarse de la copia simple de la escritura de constitución y la relación detallada de movimientos desde la constitución hasta la fecha de presentación.
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