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A query was raised as to whether spending money and fungible goods to meet the vital needs of a person with a disability constitutes a disposal of assets that would require the repayment of tax benefits. The Directorate General for Taxes (DGT) ruled that such expenses are not considered acts of disposal for the purpose of maintaining protected assets.
Cuestión planteada En el caso de constituir un patrimonio protegido a favor de sus padres, que tienen un grado de discapacidad física superior al 65%, se solicita una relación exhautiva de los gastos que se engloban dentro del concepto de "necesidades vitales".
El gasto de dinero y el consumo de bienes fungibles integrados en el patrimonio protegido para atender las necesidades vitales de la persona beneficiaria no debe considerarse como disposición de bienes o derechos. Esto es aplicable al requisito de mantenimiento de las aportaciones durante los cuatro años siguientes al ejercicio de su aportación según el artículo 54.5 de la LIRPF. No obstante, el gasto no debe impedir la efectiva constitución y mantenimiento del patrimonio protegido. La concreción de las necesidades vitales y la existencia del patrimonio son cuestiones de hecho que el contribuyente debe acreditar.
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