Reductions for contributions to protected assets of persons with disabilities
Regulations: Articles 54 Law IRPF and 71 Regulation IRPF
Note:Please note that Law 13/2023, of May 24 ( BOE of May 25) has modified the aforementioned Law 41/2003, of November 18, on the protection of the assets of people with disabilities, to equate the protected assets of people with disabilities formalized in accordance with the autonomous civil law in those Autonomous Communities with constitutional powers to regulate their own civil, regional or special law, in this matter, with the protected assets constituted in accordance with the aforementioned Law 41/2003, for the purposes of applying, under the same terms and conditions, all tax benefits that affect them.