Reductions for contributions to protected assets of people with disabilities
Regulations: Articles 54 Law Personal Income Tax and 71 Regulation Personal Income Tax
Note:Please note that Law 13/2023, of May 24 ( BOE of May 25) has modified the aforementioned Law 41/2003, of November 18, of property protection 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 law , regional or special, in this matter, with the protected assets constituted in accordance with the aforementioned Law 41/2003, for the purposes of the application, under the same terms and conditions, of all the tax benefits that affect them.