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V3600-20 ·17 December 2020 ·consulta-vinculante Medium impact
Tax

The expenditure of money for the vital needs of the beneficiary is not considered an act of disposal of the protected assets

The inquirer asks whether using money from the protected assets of their disabled child for home adaptation works is considered an act of disposal. The DGT responds that such expenditure does not constitute a disposal of assets for the purpose of the four-year maintenance requirement.

In 6 key points

Lifecycle

2020-12-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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