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The consultant asks whether using funds from a protected estate to pay for therapies for a child with disabilities results in the loss of tax benefits. The DGT responds that spending on essential needs is not considered a disposal, provided the estate's effective existence is maintained.
Cuestión planteada Validez de dichos pagos a efectos de los beneficios fiscales aplicados por el consultante por la aportación al patrimonio protegido del dinero gastado
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, debe acreditarse la efectiva existencia del patrimonio y que el gasto no impida su constitución y mantenimiento. Asimismo, es válida la mediación en el pago mediante una cuenta del consultante si se actúa en nombre y por cuenta del titular conforme al régimen de administración de la Ley 41/2003.
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