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V0594-25 ·1 April 2025 ·consulta-vinculante Low impact
Tax

Money from protected heritage can be used for essential needs without IRPF reduction loss

The consultant asks whether funds contributed to their disabled child's protected heritage can be used for therapeutic and educational expenses in the same year. The DGT states that spending on essential needs is not considered a disposal and does not require fiscal regularization.

In 6 key points

Lifecycle

2025-04-01PublishedPublished 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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