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A taxpayer inquired whether they must repay income tax (IRPF) reductions applied to contributions made to their niece's protected assets fund following her death. The Directorate General for Taxes (DGT) ruled that the dissolution of the protected assets fund does not mandate regularisation, nor does it prevent the application of pending tax reliefs within the legal timeframe.
Cuestión planteada Si el consultante debe realizar algún tipo de regularización por las reducciones practicadas en los ejercicios 2012, 2013, 2014 y 2015, al extinguirse el patrimonio protegido por el fallecimiento de su titular.
La obligación de regularizar surge por la disposición de bienes en el ejercicio de la aportación o en los cuatro siguientes, pero la extinción del patrimonio protegido no se considera un acto de disposición. Por tanto, no hay que devolver las reducciones aplicadas ni se pierde el derecho a aplicar las reducciones pendientes por exceso de límites, siempre que se respete el plazo de los cuatro períodos impositivos siguientes. La adquisición de los bienes tras el fallecimiento tributa por Impuesto sobre Sucesiones y Donaciones, no por IRPF.
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