4.3.9. Autonomous Community of Asturias. Bonus for the particularly protected assets of disabled taxpayers

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 Asturias may apply a 99% bonus in the share of the fee that corresponds proportionately to these assets or rights.