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Consultants inquired about the required duration for maintaining contributions to protected assets to avoid losing tax relief, and whether the period applies to each individual contribution. The Directorate-General for Tax (DGT) clarified that the period is four years following the tax year of the contribution and that expenditure for vital needs does not constitute a disposal of assets.
Cuestión planteada - Si la primera aportación de 10.000 € se realiza en el ejercicio 2017, cuánto tiempo tiene que transcurrir para poder realizar disposiciones de dicho patrimonio protegido que no supongan la pérdida de la reducción en la base imponible del IRPF que aplican los padres, en concepto de aportaciones al patrimonio protegido del discapacitado, y en concreto si dicho plazo es de cuatro o cinco años. Además, cuestionan desde cuándo empieza a contar dicho período, si desde que se realiza cada una de las aportaciones, o desde la constitución del patrimonio protegido.
El plazo para evitar la regularización de las reducciones en la base imponible es de cuatro años adicionales al ejercicio de la aportación. No obstante, el gasto de dinero y el consumo de bienes fungibles para atender las necesidades vitales de la persona beneficiaria no se consideran actos de disposición. Para inversiones inmobiliarias, no habrá regularización si el nuevo bien sustituye al dinero aportado y se integra en el patrimonio protegido. Los gastos notariales para la constitución o aportaciones tampoco obligan a la regularización si se realizan bajo el régimen de administración legal.
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