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V0415-21 ·26 February 2021 ·consulta-vinculante Medium impact
Tax

Spending on essential needs does not constitute a disposal of assets in protected estates

A query was raised regarding whether using funds to meet the essential needs of a person with a disability constitutes a disposal of assets that would require the repayment of tax benefits. The Directorate General for Taxes (DGT) has ruled that such expenditure is not considered an act of disposal for the purposes of the asset maintenance requirement.

In 6 key points

How it affects those involved

This ruling provides legal certainty for persons with disabilities managing protected estates, ensuring that necessary living expenses do not trigger the loss of tax advantages.

Lifecycle

2021-02-26PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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