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V1438-25 ·29 July 2025 ·consulta-vinculante Low impact
Tax

Spending on beneficiary's essential needs not deemed disposal for IRPF

The consultant asks whether using funds from a protected estate to pay for their daughter's school, who has a disability, would result in losing IRPF deductions. The DGT responds that spending money to meet essential needs is not considered a disposal, provided the estate's effective existence is maintained.

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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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