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The inquirer asks about the taxation of contributing securities to a protected estate in Catalonia and the reversion of these assets following the beneficiary's death. The DGT rules that, although it is a separate estate under civil law, for tax purposes the assets belong to the person with a disability, and their reversion to the parents is subject to Inheritance Tax.
Cuestión planteada 1º) Tributación correspondiente a la hija por la aportación realizada y por la transmisión de los valores aportados.
A efectos fiscales, la persona con discapacidad es la titular de los bienes del patrimonio protegido y las aportaciones son transmisiones a título lucrativo. Las ganancias o pérdidas patrimoniales por la venta de los valores se imputan al titular del patrimonio. El gasto de dinero para atender necesidades vitales de la beneficiaria no se considera acto de disposición para el mantenimiento de los beneficios fiscales. La reversión de los bienes a los progenitores por fallecimiento de la beneficiaria constituye una transmisión mortis causa sujeta al Impuesto sobre Sucesiones y Donaciones.
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