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Heritage 2019

4.3.8. Autonomous Community of Aragon. Bonus of protected assets of people with disabilities

Taxpayers of this tax who are owners of protected assets regulated by Law 41/2003 on the asset protection of persons with disabilities will be entitled to this bonus.

The bonus will be 99 percent of the portion of the tax that proportionally corresponds to the net value of the assets and rights for which the taxpayer is entitled to the bonus, with a limit of 300,000 euros. Above that amount, there will be no bonus.