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V0683-24 15 April 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · patrimonio protegido

Spending money to meet vital needs is not considered a disposal of assets in protected estates

A query was raised regarding whether using income from a protected estate to purchase a vehicle for a person with a disability triggers the regularisation of tax benefits. The DGT ruled that spending money to meet vital needs does not constitute a disposal of assets, provided the effective constitution of the estate is maintained.

The question raised

Possible application of income obtained from the rental of a dwelling contributed to a protected estate towards the purchase by a person with a disability and without mobility issues of a vehicle.

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