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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.
Question posed: Whether attendance at such specific educational centers by persons with autism spectrum disorder is considered a vital need for the social and personal development of children with disabilities, and, therefore, whether the money contributed may be used to cover the costs of the minor's education in one of said educational centers with personalized care, without the parents losing the right to apply the corresponding reduction to their contributions to the protected assets.
The expenditure of money and the consumption of fungible goods to meet the vital needs of the beneficiary are not considered acts of disposal for the purposes of the four-year maintenance requirement under Article 54.5 of the LIRPF. However, this requires that the effective constitution of the protected assets be maintained and that both the vital needs and the existence of the assets be proven through means of evidence. The assessment of these facts is the responsibility of the Tax Administration.
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