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The applicant asks whether they can establish a protected estate for their child with a disability and what happens if assets are used for expenses. The DGT rules that using money or fungible assets for vital needs is not considered a disposal under the four-year maintenance requirement.
Cuestión planteada Si puede constituir un patrimonio protegido a favor de su hijo, cuáles serían las limitaciones para disponer de los bienes aportados para atender a los gastos de enfermedad y beneficios fiscales correspondientes al consultante por las aportaciones efectuadas.
El gasto de dinero y el consumo de bienes fungibles integrados en el patrimonio protegido para atender necesidades vitales de la persona beneficiaria no se considera acto de disposición a efectos del requisito de mantenimiento de las aportaciones durante los cuatro años siguientes al ejercicio de la aportación. No obstante, debe acreditarse la existencia efectiva del patrimonio y la concreción de las necesidades vitales mediante medios de prueba. Para acceder a los beneficios, la constitución debe realizarse mediante documento público ante notario o resolución judicial.
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