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A taxpayer inquired whether funds contributed to a minor's protected assets for a disability could be used for educational expenses in the same year without losing tax relief. The Directorate-General for Tax (DGT) ruled that spending money to meet essential needs does not constitute a disposal of assets, provided the effective constitution of the assets is maintained.
Cuestión planteada Si puede disponerse del dinero aportado para atender gastos para la enseñanza secundaria del menor en un centro educativo con atención personalizada en el mismo año en que se efectuaron las aportaciones, sin perder el 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 del beneficiario no se consideran actos de disposición a efectos del requisito de mantenimiento de cuatro años del artículo 54.5 de la LIRPF. No obstante, para mantener los beneficios fiscales, debe acreditarse la efectiva constitución y mantenimiento del patrimonio protegido. La determinación de las necesidades vitales y la existencia del patrimonio es una cuestión de hecho que debe probar el contribuyente.
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