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Heritage 2019

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 are part of the assets specially protected under Law 41/2003, of November 18, on the asset protection of people with disabilities, the taxpayer residing in the Autonomous Community of Catalonia may apply a 99% bonus on the part of the fee that proportionally corresponds to said assets or rights.

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

  • A 95 percent bonus is established in the part of the quota that corresponds proportionally to the forest properties, as long as they have a management instrument duly approved by the competent Forest Administration of Catalonia.