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Practical Income Manual 2021.

1. Beneficiaries and contributors


Law 41/2003, of November 18, on the property protection of people with disabilities and on the modification of the Civil Code, the Civil Procedure Law and the Tax Regulations for this purpose ( BOE of 19), whose purpose is to regulate new mechanisms for the protection of assets of people with disabilities, has created the figure of specially protected assets, which is immediately and directly linked to the satisfaction of the vital needs of people with disabilities. Likewise, the aforementioned Law establishes a set of measures aimed at promoting the constitution of said assets and the contribution, free of charge, of assets and rights to them.

Only people affected by the following degrees of disability can be holders of protected assets:

  • Mental disability equal to or greater than 33 percent.

  • Physical or sensory disability equal to or greater than 65 percent.


It must be distinguished between:

1. Taxpayers whose contributions give the right to a reduction in Personal Income Tax

Contributions to the protected assets of the person with a disability made, in money or in kind, by the following taxpayers will give the right to reduce the general tax base of the taxpayer's Tax :

  1. Those who have a direct or collateral family relationship with the disabled person up to and including the third degree.

  2. The spouse of the person with a disability.

  3. Those who were in charge of the person with a disability under guardianship or foster care.

2. Taxpayers whose contributions do not give the right to the reduction in Personal Income Tax

The following contributions do not generate the right to reduction:

  1. Contributions of elements related to the activity made by Personal Income Tax taxpayers who carry out economic activities.

  2. The contributions with respect to which the contributor is aware, on the date of accrual of the tax, that have been subject to disposal by the owner of the protected assets.

  3. Contributions made by the disabled person who owns the protected assets.