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Practical manual for Income Tax 2022.

1. Beneficiaries and contributors

Beneficiaries

Law 41/2003, of November 18, on the protection of the assets of people with disabilities and amending the Civil Code, the Civil Procedure Law and the Tax Regulations for this purpose ( BOE of December 19), the purpose of which is to regulate new mechanisms for the protection of the assets of people with disabilities, has created the figure of specially protected assets, which is immediately and directly linked to the satisfaction of the vital needs of people with disabilities. The aforementioned Law also establishes a set of measures aimed at promoting the creation of such assets and the free contribution of assets and rights to them.

Only persons affected by the following degrees of disability may be holders of protected assets:

  • Mental disability equal to or greater than 33%.

  • Physical or sensory disability equal to or greater than 65%.

Contributors

A distinction must be made between:

1. Taxpayers whose contributions entitle them to a reduction in IRPF

The following taxpayers will be entitled to reduce the general tax base of the IRPF of the contributor, the contributions to the protected assets of the disabled person, in cash or in kind, made by the following taxpayers:

  1. Those who have a direct or collateral relationship with the disabled person up to the third degree inclusive.

  2. The spouse of the disabled person.

  3. Those who are in charge of the disabled person under guardianship or foster care.

    Note: In relation to guardianship, please note that, as of the entry into force of Law 8/2021, of June 2, reforming the Civil Code, which reforms civil and procedural legislation to support people with disabilities in the exercise of their legal capacity, the references contained in the Personal Income Tax Law to it, in the case of adults with disabilities, may be understood to refer to:

    - on the one hand, to the guardians appointed by court decisions prior to Law 8/2021 (until a new court decision has been issued replacing them with new measures adapted to Law 8/2021), and,

    - on the other hand, to the curators with representative functions appointed after the entry into force of Law 8/2021 (both in judicial resolutions relating to cases of new disability situations, and in judicial resolutions issued in substitution of other resolutions prior to said Law 8/2021).

2. Taxpayers whose contributions do not entitle them to reduction in IRPF

The following contributions do not generate the right to a reduction:

  1. Contributions of elements related to the activity made by taxpayers of IRPF who carry out economic activities.

  2. Contributions that the contributor is aware of, on the date of accrual of the tax, that have been disposed of by the owner of the protected assets.

  3. Contributions made by the disabled person who is the owner of the protected assets.