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Practical Income Manual 2021.

e) Contributions to protected assets of people with disabilities

It will be considered that there is no capital gain or loss in the contributions to the protected assets constituted in favor of people with disabilities.

The tax regime for contributions to said assets, both for the owners of the same and for the contributors who are family members of the person with a disability, They are discussed in Chapters 3 and 13, respectively, of this Manual.