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The inquirer asks whether using funds contributed to a protected asset regime to purchase public debt necessitates the repayment of tax benefits, and whether such a purchase requires a public deed. The DGT rules that no regularisation is required if the investment replaces the original asset under the administration regime of Law 41/2003, although the contribution of the securities to the protected assets must be formalised before a notary.
Cuestión planteada Si la compra de los valores de Deuda pública española con el dinero aportado al patrimonio protegido podría determinar la regularización de los beneficios fiscales aplicados por el consultante y su hija en el IRPF por dichas aportaciones, y si la compra de los títulos de deuda pública debe formalizarse en escritura pública.
La disposición de dinero para realizar inversiones financieras, como la compra de deuda pública, no conlleva la regularización de beneficios si se hace conforme al régimen de administración de la Ley 41/2003 y el nuevo bien sustituye al aportado. El plazo de mantenimiento de cuatro años se computará respecto al bien que sustituye al inicial. La adquisición de los títulos no requiere escritura pública, pero la aportación de dichos títulos al patrimonio protegido sí debe formalizarse en documento público autorizado por notario o resolución judicial.
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