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V2467-23 14 September 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · patrimonio protegido

Expenditure on vital needs for persons with disabilities does not constitute a disposal of assets for tax relief purposes

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.

The question raised

Whether a person with a disability may dispose of the contributed money to meet food and medical expenses in the same year in which the contributions were made, without the consultant losing the right to the application of the reduction corresponding to their contributions.

The DGT's ruling

The expenditure of money and the consumption of fungible goods to meet the vital needs of the beneficiary person are not considered acts of disposal for the purposes of the requirement to maintain contributions during the four years following the year of their contribution (Art. 54.5 LIRPF). Nevertheless, to maintain the benefit, the effective constitution and maintenance of the protected assets must be proven, as well as the occurrence of vital needs through means of proof admitted in Law.

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