For taxpayers resident in the Community of Castile and León

Regulations: Article 11 of the Consolidated Text of the legal provisions of the community of Castile and León with regard to own and assigned taxes, approved by Legislative Decree 1/2013 of 12 September

As in the previous case, taxpayers resident in the territory of the Community of Castile and León will be able to apply the exemption of economic assets and rights that form part of the taxpayer's particularly protected assets, established under Act 41/2003 of 18 November, on the protection of the assets of persons with disabilities and the amendment of the Civil Code, the Civil Procedure Act and the tax regulations for this purpose.