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V1779-17 7 July 2017 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · patrimonio protegido

Expenditure on the vital needs of the disabled person is not considered a disposal of assets from the protected estate

A query is made as to whether the use of money or fungible assets from the protected estate to cover the vital needs of the disabled person (housing, transport, clothing, etc.) is considered a disposal of assets that would require the repayment of tax benefits. The DGT responds that these expenditures should not be considered acts of disposal for the purpose of the requirement to maintain contributions.

The question raised

Question posed: Whether expenses for the satisfaction of the vital needs of the disabled person, specifically those expenses charged to the protected estate arising from the use of the family home, means of transport, or others such as clothing, pharmaceutical expenses, or hairdressing, can be considered such expenses.

The DGT's ruling

The expenditure of money and the consumption of fungible assets to meet the vital needs of the beneficiary is not considered a disposal of assets or rights for the purposes of the requirement to maintain contributions during the four years following the year of their contribution (Art. 54.5 LIRPF). However, the expenditure must not prevent the effective establishment and maintenance of the protected estate. The specification of vital needs and the existence of the estate are matters of fact that the taxpayer must prove.

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