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A taxpayer inquired whether funds contributed to a relative's protected assets could be used for medical and food expenses within the same year without losing the tax reduction. The Directorate General for Taxes (DGT) ruled that spending money on vital needs is not considered a disposal of assets, provided the effective constitution of the assets is maintained.
Cuestión planteada Si puede la persona con discapacidad disponer del dinero aportado para atender gastos de alimentos y médicos en el mismo año en que se efectuaron las aportaciones, sin perder la consultante el derecho a la aplicación de la reducción correspondiente a sus aportaciones.
El gasto de dinero y el consumo de bienes fungibles para atender las necesidades vitales de la persona beneficiaria no se consideran actos de disposición 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, para mantener el beneficio, debe acreditarse la efectiva constitución y mantenimiento del patrimonio protegido, así como la concurrencia de las necesidades vitales mediante medios de prueba admitidos en Derecho.
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