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A taxpayer inquired about establishing a protected patrimony for their spouse with a disability and how to make monthly contributions. The DGT clarified that spending money on essential needs does not constitute an act of disposal and detailed the requirements for Personal Income Tax (IRPF) deductions.
Question posed -1. Whether a single public notarial deed can be executed, stating that the contribution to the fund will be monthly, to meet the payment of the monthly invoices of the Foundation where their spouse is enrolled.
The expenditure of money and the consumption of fungible goods to meet the vital needs of the beneficiary person is not considered an act of disposal for the purpose of the four-year maintenance requirement of the protected assets. Subsequent contributions after constitution must be made by means of a public notarial deed or judicial resolution. For the deduction related to a spouse with a disability, the spouse must not generate a right to deductions as a descendant or ascendant, and their net income must not exceed 8,000 euros per year.
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