For taxpayers residing in the Autonomous Community of Castilla y León

Regulations: Art. 11 of the Revised Text of the legal provisions of the community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12

As in the previous case, taxpayers resident in the territory of the Community of Castile and Leon may apply the exemption of assets and rights of economic content that form part of the specially protected assets of the taxpayer, established under Law 41/2003, of November 18, on the asset protection of people with disabilities and the amendment of the Civil Code, the Civil Procedure Law and tax regulations for this purpose.