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2021 Wealth Tax practical guide.

Autonomous Community of Aragón

Bonus for the particularly protected assets of disabled taxpayers

Regulations: Art. 150-1 Revised Text of the provisions issued by the Autonomous Community of Aragon with regard to taxes assigned, approved by Legislative Decree 1/2005 of 26 September.

  • Requirements for applying the bonus

    Taxpayers of this tax who are holders of the protected assets regulated by Act 41/2003 of 18 of 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.

  • Amount and limit of the bonus

    On 99% of the share that proportionally corresponds to the net value of the assets and rights included in the protected assets of the 100 taxpayers with disabilities for whom the taxpayer has the right to the bonus (box [50] of the tax return form), with a limit of 300,000 euros.

    For the rest of the assets, there will be no bonus.