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A query was raised regarding whether using funds to meet 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 Taxes (DGT) has ruled that such expenditure is not considered an act of disposal for the purposes of the asset maintenance requirement.
Question posed: What is considered as vital needs and whether all expenses generated by their daughter could be met using the funds comprising the protected assets.
The expenditure of money and the consumption of fungible goods to meet the vital needs of the beneficiary person shall not be considered a disposal of assets or rights. This applies to the requirement of maintaining contributions during the four years following the year of their contribution pursuant to Article 54.5 of the Personal Income Tax Law (LIRPF). Notwithstanding, the expenditure must not prevent the effective establishment and maintenance of the protected assets. The specification of vital needs and the existence of the assets are matters of fact that the taxpayer must substantiate.
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