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V1812-25 ·13 October 2025 ·consulta-vinculante Low impact
Tax

Spending on essential needs not deemed disposal of protected assets

A consultant asks whether it is feasible to establish a protected estate for their disabled father and make contributions for his care. The DGT clarifies that spending money or fungible assets to meet essential needs is not considered a disposal affecting the protected estate.

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2025-10-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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