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A taxpayer with a disability has enquired about the tax implications of contributing their vehicle to a protected estate and subsequently selling it to replace it. The DGT has ruled that this operation does not entitle the taxpayer to tax reductions, nor does it constitute a capital gain or loss.
Cuestión planteada Consecuencias fiscales de la aportación del vehículo a su patrimonio protegido y de su consideración como bien integrante de dicho patrimonio, así como procedimiento y requisitos fiscales para su venta y sustitución por otro vehículo destinado a la misma finalidad, incluyendo el destino que deba darse al importe obtenido por su venta.
La adscripción de bienes de la propia persona con discapacidad a su patrimonio protegido no permite aplicar las reducciones por aportaciones del IRPF, según el artículo 54.4 de la Ley 35/2006. Tampoco genera renta, ya que solo hay un desplazamiento entre masas patrimoniales de la misma persona sin alterar la composición del patrimonio total. Al no producirse beneficios fiscales por la aportación, la venta o sustitución del bien no tiene efectos respecto a dichos beneficios.
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