4.3.8. Autonomous Community of Aragón. Bonus for protected assets of people with disabilities
Taxpayers of this tax who are holders of the protected assets regulated by Act 41/2003, on the protection of the assets of persons with disabilities, will be entitled to this bonus.
The bonus will be 99% of the share amount proportionally corresponding to the net value of the assets and rights for which the taxpayer has the right to the bonus, with a limit of 300,000 euros, from that amount no bonus will be received.