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A taxpayer inquired whether they could transfer pension plan rights to the protected assets of a descendant with a disability. The Directorate General for Taxes (DGT) indicated that the transfer of rights between social security systems does not apply in this instance; however, direct contributions to protected assets do allow for a reduction in the taxable base.
Cuestión planteada Posibilidad de la aportación y su tributación.
La constitución de un patrimonio protegido no se encuadra en los sistemas de previsión social de la LIRPF, por lo que no aplica la movilización sin consecuencias tributarias. No obstante, las aportaciones al patrimonio protegido de una persona con discapacidad realizadas por parientes en línea directa dan derecho a reducir la base imponible del aportante. Dicha reducción tiene un límite máximo de 10.000 euros anuales por aportante y un límite conjunto de 24.250 euros anuales para todas las personas que aporten a un mismo patrimonio.
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