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V0683-24 ·15 April 2024 ·consulta-vinculante Medium impact
Tax

Spending money to meet vital needs is not considered a disposal of assets in protected estates

A query was raised regarding whether using income from a protected estate to purchase a vehicle for a person with a disability triggers the regularisation of tax benefits. The DGT ruled that spending money to meet vital needs does not constitute a disposal of assets, provided the effective constitution of the estate is maintained.

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2024-04-15PublishedPublished 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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