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V2616-24 19 December 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · patrimonio protegido

Form 182 must be submitted in January to report contributions to protected assets

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.

The question raised

1.- Once the protected asset has been established and contributions have been made by the taxpayer, what is the deadline to communicate such fact to the tax administration.

The DGT's ruling

Holders of protected assets or their administrators must submit an informative declaration regarding contributions and disposals made during each calendar year. This submission is made within the month of January of each year, in relation to what occurred in the immediately preceding year. The first declaration must be accompanied by a simple copy of the deed of incorporation and a detailed statement of movements from the date of incorporation until the date of submission.

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