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A query was raised regarding whether spending money to meet the essential needs of a person with a disability breaches the requirement to maintain contributions to a protected patrimony for four years. The Directorate-General for Tax (DGT) ruled that such expenditure is not considered a disposal of assets, provided that the actual constitution of the patrimony is maintained.
Cuestión planteada Si el gasto del dinero aportado al patrimonio protegido antes del transcurso de los cuatro años siguientes al ejercicio en que se efectúe la aportación, plazo establecido en el artículo 54 de la Ley del Impuesto, implica el incumplimiento de dicho requisito, a raíz de las modificaciones establecidas en la Ley de protección patrimonial de las personas con discapacidad por la ley 1/2009.
El gasto de dinero y el consumo de bienes fungibles para atender las necesidades vitales del beneficiario no debe considerarse disposición de bienes o derechos a efectos del requisito de mantenimiento de cuatro años del artículo 54.5 de la LIRPF. No obstante, el gasto no debe impedir la constitución y el mantenimiento efectivo del patrimonio protegido, salvo en circunstancias excepcionales. La naturaleza de las necesidades y la existencia del patrimonio son cuestiones de hecho que el contribuyente debe acreditar.
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