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A query was raised regarding whether using money from protected assets to cover the expenses of a person with a disability constitutes a disposal act that would require the repayment of tax benefits. The Directorate General for Taxes (DGT) has determined that such expenditure is not considered a disposal of assets or rights for the purpose of the four-year maintenance requirement.
Cuestión planteada Si se considera acto de disposición el empleo del dinero integrante del patrimonio protegido para atender dichos gastos.
El gasto de dinero y el consumo de bienes fungibles integrados en el patrimonio protegido para atender las necesidades vitales del beneficiario no debe considerarse como disposición de bienes o derechos a efectos del artículo 54.5 de la LIRPF. No obstante, el gasto no debe impedir la constitución y el mantenimiento efectivo del patrimonio protegido durante el plazo de cuatro años. La concreción de las necesidades vitales y la existencia del patrimonio son cuestiones de hecho que el contribuyente debe acreditar.
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