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The DGT confirms that spending from a protected estate to cover a child with autism's education does not constitute a disposal, provided the estate's effective existence is maintained.
Cuestión planteada Si la asistencia a dichos centros educativos específicos por parte de las personas que tienen un trastorno del espectro autista, tiene la consideración de necesidad vital para el desenvolvimiento social y personal de la infancia con discapacidad, y, por tanto, si puede disponerse del dinero aportado para atender a los gastos para la enseñanza del menor en uno de dichos centros educativos con atención personalizada, sin perder los progenitores el derecho a la aplicación de la reducción correspondiente a sus aportaciones al patrimonio protegido.
El gasto de dinero y el consumo de bienes fungibles para atender las necesidades vitales del beneficiario no se consideran actos de disposición a efectos del requisito de mantenimiento de cuatro años del artículo 54.5 de la LIRPF. No obstante, esto requiere que se mantenga la efectiva constitución del patrimonio protegido y que se acrediten tanto las necesidades vitales como la existencia del patrimonio mediante medios de prueba. La valoración de estos hechos corresponde a la Administración Tributaria.
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