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A taxpayer inquired whether their child with a disability could be a beneficiary of a protected asset fund and how the use of funds would affect tax benefits. The Directorate-General for Taxes (DGT) ruled that expenditure on vital needs does not constitute an act of disposal regarding the requirement to maintain the original contributions.
Cuestión planteada - Si se puede considerar al niño como beneficiario, según el artículo 2 de la Ley 41/2003, para la constitución de un patrimonio protegido con el tipo de discapacidad que tiene.
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 requisito de mantenimiento de las aportaciones durante los cuatro años siguientes al ejercicio de su aportación (art. 54.5 LIRPF). No obstante, la constitución efectiva del patrimonio y la concurrencia de necesidades vitales son cuestiones de hecho que el contribuyente debe acreditar.
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