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Heritage 2023

4.3.9.2. Autonomous Community of Aragon

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% 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.