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The inquirer asks whether using money from the protected assets of their disabled child for home adaptation works is considered an act of disposal. The DGT responds that such expenditure does not constitute a disposal of assets for the purpose of the four-year maintenance requirement.
Question posed: Whether the use of money forming part of the protected assets for the aforementioned purpose is considered an act of disposal.
The expenditure of money and the consumption of fungible goods integrated into the protected assets to meet the vital needs of the beneficiary is not considered a disposal of assets or rights. This applies to the requirement of maintaining contributions during the four years following the year of the contribution pursuant to Article 54.5 of the LIRPF. The taxpayer must prove the existence of the assets and the specific vital needs through means of proof admitted in Law.
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