Protected tradition, financial security and storage tool for people with disabilities

To the people in the Disability And the dependency, considering its biggest impact, is prioritized to ensure their present and its future. One of the tools that exist for this purpose Protected assets of goods or money. It is about creating a tradition, it is automatically and exclusively attached to its basic needs and is Tax and functional advantages, Apart from other statistics that can be used to spread materials such as progress or legacy for a person with disabilities.

November 18, which changes the law and tax rules of civil coat, the law and tax rules of the civil practice, can benefit the protected tradition and, exclusively, as per the “Patriotic Protection of Disabilities”. To do this, to be that person Recognized and recognized by the official certificate:

A protected heritage Can set up the person with disabilities To your own support. Those who use support for this person, – the curator or the guardian – or the parent has power. Every person with reasonable curiosity wants to protect and benefit the person with disabilities. For example, grandparents.

Contribution to a protected tradition has different tax benefits. Contributor can be spent from the tax platform of the Income Statement (IRPF) The contributions made with the alternatives are the relationship of the third degree to the third degree, if it is a life partner or if you are in charge of a person with support disorders. ParticularlyYou can spend up to 10,000 euros per year. He points out that legal persons can provide tax benefits to the protected heritage of their relatives of their employees.

However, if the contribution of the year exceeds this amount, the tax site may be reduced in the next four years. In addition, a set of contributions that all people adhere to the only preserved tradition Should not exceed 24,250 euros per yearOr three times more than the general indicator of the income of the income (iPrem) of many effects.

For protected traditional holders, there is no taxation for contributions Except for “IPREM three times more”. They are not considered until this amount or work yields, which are not subject to donations. Regarding autonomous tax concessions is exempted from the patriotic exchange tax (ITP) responsible for the sale of homes or vehicles.

Regarding the administration of goodsThe person who manages these assets, with the necessary support, may be a person with disabilities. In other cases, administrative rules and protection for establishing the same volume must be established. The constitution of this legal instrument This is carried out by a public bond with a notary or judicial order.

In addition, it must be remembered that the rights of the goods will be carried out and/or the rights for the protected heritage, each time. You must register in a public document each yearBy a public deed or judicial resolution. On the other hand, the person with disabilities can use the assets of the tradition as an alternative, although experts recommend waiting for at least five years.

Regarding Traditional destructionIt can occur for two reasons: the loss of the beneficiary’s death or disability.

Materials and rights that make this tradition They are isolated from the beneficiary’s personal tradition And are subject to a particular administrative rule.