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The inquirer asks whether using funds provided from a protected patrimony for payments before the four-year mark breaches the maintenance requirement. The Directorate-General for Tax (DGT) responds that spending money and consuming fungible goods to meet essential needs is not considered an act of disposal.
Cuestión planteada Si el hecho de destinar las aportaciones que el consultante realice al patrimonio protegido a realizar los referidos pagos antes del transcurso de los cuatro años siguientes al ejercicio en que se ha efectuado la aportación, plazo establecido en el artículo 54 de la Ley del Impuesto, implicaría el incumplimiento de dicho requisito.
El gasto de dinero y el consumo de bienes fungibles integrados en el patrimonio protegido para atender las necesidades vitales de la persona beneficiaria no debe considerarse como disposición de bienes o derechos a efectos del requisito de mantenimiento de cuatro años del artículo 54.5 de la LIRPF. No obstante, el gasto no debe impedir la constitución y el mantenimiento efectivo del patrimonio protegido, salvo en circunstancias excepcionales. La concurrencia de estas condiciones es una cuestión de hecho que debe acreditarse por el contribuyente.
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