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A query was raised regarding whether using funds from a person with a disability's protected assets for vital needs or purchasing public debt results in the loss of tax reliefs. The Directorate General of Taxes (DGT) ruled that no tax regularisation is required, provided certain administration and asset replacement requirements are met.
The ruling provides legal certainty for persons with disabilities, ensuring that using protected assets for essential living costs or strategic reinvestment does not trigger unexpected tax liabilities.
The tax team reviews your specific situation.
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