3. Advance disposition of the assets or rights provided

Except in cases of death of the owner of the protected assets, the contributor or the workers referred to in the current article 37.2 of Law 27/2014, of November 27, on Corporate Tax (LIS), the provision in the tax period in which the contribution is made or in the following four of any asset or right contributed to the aforementioned protected assets will determine the tax obligations discussed below.

The expenditure of money and the consumption of fungible goods integrated into the protected assets, when done to meet the vital needs of the beneficiary, should not be considered as a disposition of goods or rights for the purposes of the requirement of maintenance of the contributions made during the periods. four years following the exercise of your contribution, established in article 54.5 of the Personal Income Tax Law

However, given that the tax benefits are linked to the effective constitution of an estate, the latter must be established, which implies that, except in exceptional circumstances that the person with a disability may be going through, the expenditure of money or goods fungibles before the passage of four years from their contribution should not prevent the constitution and maintenance during the time of the aforementioned protected assets.

Note: In the case of homogeneous assets or rights, it will be understood that those provided were disposed of first.

a) Obligations for the IRPF taxpayer .

The taxpayer must replace the reductions in the tax base improperly made by submitting the appropriate complementary self-assessment including the applicable late payment interest, within the period between the date on which the disposition occurs and the end of the regulatory period. of declaration corresponding to the tax period in which said provision is made.

b) Obligations for the owner of the protected heritage.

The owner of the protected assets who received the contribution must integrate into the tax base the part of the contribution received that was no longer included in the tax period in which he received the contribution due to the application of the exemption regulated in article 7.w) of the Personal Income Tax Law , by submitting the appropriate complementary self-assessment including the applicable late payment interest, within the period between the date on which the disposition occurs and the end of the regulatory declaration period corresponding to the tax period in which said disposition is made.

The exemption regulated in article 7.w) of the Personal Income Tax Law reaches a joint maximum annual amount of three times the IPREM .

In cases in which the contribution had been made to the protected assets of the relatives, spouses or dependents of the workers under guardianship or foster care, by a Corporation Tax taxpayer, the obligation to regularize described in the previous section must be fulfilled by said worker.

The worker who owns the protected assets is obliged to communicate to his contributing employer the advance provisions that have been made in the tax period.

In cases in which the disposition had been made in the protected assets of the relatives, spouses or dependents of the workers under guardianship or foster care, the aforementioned communication must also be made by said worker.

Failure to communicate or making false, incorrect or inaccurate communications will constitute a minor tax violation punishable by a fixed monetary fine of 400 euros.

Note: Those that, subject to the administration regime of the aforementioned Law 41/2003, involve active administration of the protected assets aimed at maintaining the productivity and integrity of the assets, are not considered to be acts of advance disposal.