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2021 Wealth Tax practical guide.

Bonus for protected assets of people with disabilities

Regulations: Article 2 Act 7/2004, of 16 July, on tax and administrative measures.

  • Requirements for applying the bonus

    • That in 2021 the taxpayer has his/her usual residence in this Autonomous Community.

    • That the capital elements that comprise the tax base have included assets and/or rights that form part of the protected assets of the taxpayer, established under Act 41/2003, of 18 November, on the protection of the assets of persons with disabilities and modification of the Civil Code, the Civil Procedure Act and the Tax Regulations for this purpose (Official State Gazette of 19).

    The bonus may also be applied to goods or rights of economic content that form part of the protected assets established under Act 25 / 2010, of 29 July, of the second book of the Civil Code of Catalonia, on the person and the family, under the expected terms in article 2 of Act 7/2004, in the wording given by article 1 of Act 2/2016, of 2 November.

  • Bonus amount

    On 99% of the part of the reduced payment that proportionally corresponds to the net value of the assets and rights for which the taxpayer has the right to the bonus (box 100 of the Wealth Tax return). 50