Protected assets of people with disabilities

Law 41/2003 of 18 November on the protection of the assets of people with disabilities aims to promote the creation of assets linked to meeting the vital needs of people with disabilities. For this reason, it establishes a series of measures to encourage free contributions to protected assets by reinforcing tax benefits for people with disabilities.

1. Beneficiaries of protected assets
2. Reductions for contributions to protected assets
3. Tax treatment of contributions received

   (Art. 17.k) and eighteenth additional provision of the Personal Income Tax Law)