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A query was raised regarding whether using funds from a person with a disability's protected assets for vital needs or purchasing public debt results in the loss of tax reliefs. The Directorate General of Taxes (DGT) ruled that no tax regularisation is required, provided certain administration and asset replacement requirements are met.
Cuestión planteada Posibilidad de realizar las inversiones y gastos referidos sin perder el derecho a las reducciones practicadas, y criterio para la determinación del momento en que se aportó el dinero invertido o gastado, a efectos de determinar el cumplimiento del requisito del plazo de mantenimiento de la aportación exigido para la consolidación del derecho a las referidas reducciones.
El gasto de dinero para atender necesidades vitales de la persona beneficiaria no se considera acto de disposición, por lo que no obliga a la regularización de las reducciones. La inversión en títulos de deuda pública tampoco genera regularización siempre que el nuevo bien sustituya al dinero inicialmente aportado y se gestione según la Ley 41/2003. En caso de bienes homogéneos como el dinero, se entiende que se disponen primero los aportados en primer lugar. Para que estas excepciones sean válidas, debe acreditarse la efectiva existencia de un patrimonio y la finalidad del gasto.
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