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A query was raised regarding whether using money or 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 should not be considered acts of disposal for the purposes of maintaining protected contributions.
Cuestión planteada Si los conceptos de gastos detallados y que sean realizados en el período impositivo de la aportación o en los cuatro siguientes, no deben entenderse como disposición de bienes, a efectos de lo dispuesto en el artículo 54.5 de la LIRPF.
El gasto de dinero y el consumo de bienes fungibles integrados en el patrimonio protegido, cuando se realicen para atender las necesidades vitales de la persona beneficiaria, no se consideran disposición de bienes o derechos. Esto aplica para el requisito de mantenimiento de las aportaciones durante los cuatro años siguientes al ejercicio de su aportación según el artículo 54.5 de la LIRPF. El contribuyente debe acreditar la existencia del patrimonio, la concreción de las necesidades vitales y las circunstancias excepcionales mediante medios de prueba admitidos en Derecho.
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