4,3,11. Autonomous Community of Catalonia

If, among the assets or rights of economic content calculated for determining the taxable base, there are assets that form part of the particularly protected assets under Act 41/2003, of 18 November, on the protection of the assets of persons with disabilities, the taxpayer resident in the Autonomous Community of Catalonia may apply a 99% bonus in the share of the proportional payment corresponding to these assets or rights.

The same bonus applies to goods or rights of economic content that form part of the protected assets established under Act 25/2010 of the Second Book of the Civil Code of Catalonia relating to the person and the family.