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A query was raised regarding whether using funds from a protected patrimony to pay fees for a care centre for a person with a disability constitutes an act of disposal. The Directorate-General for Tax (DGT) ruled that the expenditure of money and the consumption of fungible assets to meet essential needs should not be considered a disposal of assets for the purposes of maintaining tax benefits.
Cuestión planteada Si la aplicación del dinero aportado a la satisfacción del referido gasto podría considerarse como atención 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 se considera acto de disposición. Esto permite cumplir el requisito de mantenimiento de las aportaciones durante los cuatro años siguientes al ejercicio de la aportación establecido en el artículo 54.5 de la LIRPF. No obstante, el contribuyente debe acreditar la existencia del patrimonio, las necesidades vitales y las circunstancias excepcionales mediante medios de prueba admitidos en Derecho.
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