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A query was raised regarding whether using funds to cover the essential needs of a person with a disability constitutes a disposal of assets that would require the repayment of tax benefits. The Directorate General for Tax (DGT) has determined that such expenditure should not be considered a disposal for the purposes of maintaining protected assets.
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 para atender las necesidades vitales del beneficiario no se considera disposición de bienes o derechos según el artículo 54.5 de la LIRPF. No obstante, el gasto no debe impedir la efectiva constitución y mantenimiento del patrimonio protegido durante los cuatro años siguientes a la aportación. La concurrencia de las necesidades vitales y la existencia del patrimonio son cuestiones de hecho que el contribuyente debe acreditar.
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