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A taxpayer has enquired whether they can benefit from an Income Tax (IRPF) reduction by contributing funds to their disabled daughter's protected assets if part of that money is sourced from a loan. The Directorate General for Taxes (DGT) has ruled that the regulations do not specify a particular origin or method of acquisition for the assets being contributed.
Cuestión planteada Si por la parte de la cantidad aportada que se corresponde con el préstamo le serían de aplicación al consultante los beneficios establecidos en el IRPF para las aportaciones al patrimonio protegido del discapacitado.
La reducción en la base imponible para padres que aportan al patrimonio protegido de una persona con discapacidad requiere cumplir los requisitos de la LIRPF y de la Ley 41/2003. Dado que ni la normativa del IRPF ni la Ley 41/2003 regulan el origen de los bienes aportados, el dinero obtenido mediante un préstamo puede considerarse parte de los bienes y derechos que pueden integrarse en dicho patrimonio.
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