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V3113-23 30 November 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · patrimonio protegido

Each subsequent contribution to a protected estate must be formalised via public deed or judicial resolution

The applicant asks whether a single deed can be used for multiple future contributions to a protected estate or if a new one must be executed each year. The DGT rules that every contribution must be formalised individually through a public document or judicial resolution.

The question raised

Whether a single contribution deed can be executed in the year 2022 stating the five planned contributions and carry out the reduction over the five years (each year the 6,000 euros contributed that year) or, conversely, whether a deed must be executed each year for the contribution made.

The DGT's ruling

Contributions made after the establishment of a protected estate must comply with the same formalities as the initial establishment. This requires that they be made by means of a public document authorized by a notary or a judicial resolution. The tax requirement for contributions cannot be satisfied by reflecting them in a deed of future or unmade contributions.

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