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Practical manual for Income Tax 2023.

1. Beneficiaries and contributors

Beneficiaries

Includes:

  1. Holders of protected assets established in accordance with Law 41/2003.

    Law 41/2003, of November 18, on the protection of the assets of people with disabilities and amending the Civil Code, the Civil Procedure Act and the Tax Regulations for this purpose ( BOE of December 19), regulates the figure of specially protected assets of people with disabilities, which is immediately and directly linked to the satisfaction of the vital needs of these people, establishing a set of measures aimed at promoting the creation of said assets and the contribution, free of charge, of assets and rights to them.

    According to article 2 of the aforementioned Law 41/2003, only persons affected by the following degrees of disability may be holders of protected assets:

    • Mental disability equal to or greater than 33%.

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

  2. Holders of protected assets constituted in accordance with the autonomous civil law (Third Final Provision of Law 41/2003) .

    As of May 26, 2023, in accordance with the provisions of the Third Final Provision of Law 41/2003, any person with a disability who is the owner of a protected asset that has been formalized in accordance with the respective laws that regulate this figure for the same purpose in the different Autonomous Communities with constitutional powers to regulate their own civil, regional or special law in this matter is considered a beneficiary.

Contributors

A distinction must be made between:

1. Taxpayers whose contributions entitle them to a reduction in IRPF

The following taxpayers will be entitled to reduce the general tax base of the IRPF of the contributor, the contributions to the protected assets of the disabled person, in cash or in kind, made by the following taxpayers:

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

  2. The spouse of the disabled person.

  3. Those who are in charge of the disabled person under guardianship or foster care or, following Law 8/2021, the person who has been judicially appointed as the participant's curator.

    Note: In relation to guardianship, please note that, as of the entry into force of Law 8/2021, of June 2, reforming the Civil Code, which reforms civil and procedural legislation to support people with disabilities in the exercise of their legal capacity, the references contained in the Personal Income Tax Law to it, in the case of adults with disabilities, may be understood to refer to:

    - on the one hand, to the guardians appointed by court decisions prior to Law 8/2021 (until a new court decision has been issued replacing them with new measures adapted to Law 8/2021), and,

    - on the other hand, to the curators with representative functions appointed after the entry into force of Law 8/2021 (both in judicial resolutions relating to cases of new disability situations, and in judicial resolutions issued in substitution of other resolutions prior to said Law 8/2021).

2. Taxpayers whose contributions do not entitle them to reduction in IRPF

Regulations: Art. 54 .4 and 5 Law IRPF

The following contributions do not generate the right to a reduction:

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

  2. The contributions that the contributor is aware of, on the date of accrual of IRPF , that have been disposed of by the owner of the protected assets.

  3. Contributions made by the disabled person who is the owner of the protected assets.