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A taxpayer inquired about establishing a protected patrimony for their spouse with a disability and how to make monthly contributions. The DGT clarified that spending money on essential needs does not constitute an act of disposal and detailed the requirements for Personal Income Tax (IRPF) deductions.
This clarification provides legal certainty for caregivers managing protected assets, ensuring that necessary living expenses do not trigger tax penalties or legal complications regarding the disposal of assets.
The tax team reviews your specific situation.
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