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A query was raised regarding whether spending money to meet the beneficiary's vital needs breaches the requirement to maintain contributions to the protected patrimony for four years. The Directorate General for Tax Administration (DGT) ruled that such expenditure is not considered a disposal of assets, provided that the actual constitution of the patrimony is maintained.
Cuestión planteada 1º) Si el gasto del dinero aportado al patrimonio protegido antes del transcurso de los cuatro años siguientes al ejercicio en que se ha efectuado 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 de la persona beneficiaria 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, para que esto sea posible, debe existir una efectiva constitución y mantenimiento del patrimonio protegido. La determinación de las necesidades vitales y la existencia del patrimonio es una cuestión de hecho que debe acreditar el contribuyente.
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