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Practical Heritage Manual 2021.

Autonomous Community of the Principality of Asturias

Bonus for specially protected assets of disabled taxpayers

Regulations: Art. 16 Consolidated text of the legal provisions of the Principality of Asturias regarding taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22.

  • Requirements for applying the bonus

    The taxpayer will be entitled to this bonus for those assets or rights of economic content that, when computed for the determination of the tax base, form part of the taxpayer's specially protected assets, established under Law 41/2003, on the property protection of people with disabilities. disability and modification of the Civil Code, the Civil Procedure Law and tax regulations for this purpose.

  • 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 model declaration).