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A query was raised regarding whether using funds to cover the essential needs of a person with a disability constitutes a disposal of assets that would require the repayment of tax benefits associated with protected assets. The Directorate General for Taxes (DGT) ruled that such expenditure should not be considered a disposal for the purposes of the four-year maintenance requirement.
Cuestión planteada Posibilidad de aplicar las aportaciones realizadas al referido gasto.
El gasto de dinero y el consumo de bienes fungibles para atender las necesidades vitales del beneficiario no se considera disposición de bienes o derechos para el requisito de mantenimiento de cuatro años del artículo 54.5 de la LIRPF. No obstante, el gasto no debe impedir la efectiva constitución y mantenimiento del patrimonio protegido durante ese periodo. La concreción de las necesidades vitales y la existencia del patrimonio son cuestiones de hecho que el contribuyente debe acreditar.
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