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Practical Heritage Manual 2021.

For taxpayers residing in the Community of Castilla y León

Regulations: Art. 11 of the Consolidated Text of the legal provisions of the community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/2013, of September 12

As in the previous case, taxpayers residing in the territory of the Community of Castilla y León may apply the exemption of assets and rights of economic content that are part of the taxpayer's specially protected assets, established under Law 41. /2003, of November 18, on property protection of people with disabilities and modification of the Civil Code, the Civil Procedure Law and tax regulations for this purpose.