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Practical Heritage Manual 2021.

Bonus of protected assets of people with disabilities

Regulations: Art. 2 Law 7/2004, of July 16, on fiscal and administrative measures.

  • Requirements for applying the bonus

    • That in 2021 the taxable person has his habitual residence in this Autonomous Community.

    • That the assets and/or rights that form part of the protected assets of the taxable person, established under Law 41/2003, of November 18, on the assets protection of persons with disabilities and modification of the Civil Code, the Civil Procedure Law and the Tax Regulations for this purpose ( BOE of 19).

    The bonus can also be applied to assets or rights of economic content that are part of the protected assets established under Law 25/2010, of July 29, of the second book of the Civil Code of Catalonia, relating to the person and the family. , in the terms provided for in article 2 of Law 7/2004, in the wording given by article 1 of Law 2/2016, of November 2.

  • Bonus amount

    The 99 per 100 of the part of the reduced quota that proportionally corresponds to the net value of the assets and rights for which the taxpayer is entitled to the bonus (box 50 of the Tax declaration on Heritage).