4.3.11. Autonomous Community of Catalonia

If among the assets or rights of economic content computed for the determination of the tax base there are assets that form part of the assets specially protected under Law 41/2003, of November 18, on the asset protection of people with disabilities, the taxpayer resident in the Autonomous Community of Catalonia may apply a 99% bonus to the part of the tax that proportionally corresponds to said assets or rights.

The same bonus is applicable to assets or rights of economic content that form part of the protected assets established under Law 25/2010 of Book Two of the Civil Code of Catalonia relating to the person and the family.