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V1436-25 ·29 July 2025 ·consulta-vinculante Low impact
Tax

Spending on essential needs does not trigger loss of tax benefits from protected assets

The consultant asks whether using protected assets to buy a car before age four results in loss of tax benefits. The DGT replies that spending on essential needs is not considered a disposal, although whether a car constitutes an essential need is a factual issue.

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2025-07-29PublishedPublished 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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