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The taxpayer inquires about reducing the tax base through contributions to their son's protected assets and the tax treatment of a loan for renovations. The DGT clarifies that excess contributions can be applied over four years and that loans do not qualify as contributions as they are not gratuitous.
Cuestión planteada 1º) En caso de que la aportación de la vivienda exceda los limites previstos de reducción de base imponible, si se podrá seguir reduciendo en periodos posteriores y en cuántos.
Las aportaciones al patrimonio protegido que superen los límites de 10.000 euros anuales por aportante o 24.250 euros anuales en conjunto, permiten reducir la base imponible en los cuatro períodos impositivos siguientes. Las aportaciones deben realizarse mediante documento público ante notario o resolución judicial. Los préstamos de dinero no califican como aportaciones al patrimonio protegido al no ser actos a título gratuito. Los rendimientos del alquiler de la vivienda integradas en el patrimonio protegido son rendimientos del capital inmobiliario del titular.
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