4.3.9.2. Autonomous Community of Aragon

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

The bonus will be 99% of the part of the quota that proportionally corresponds to the net value of the assets and rights for which the taxable person is entitled to the bonus with a limit of 300,000 euros, from that amount there will be no bonus. .