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2021 Wealth Tax practical guide.

Autonomous Community of Asturias

Bonus for the particularly protected assets of disabled taxpayers

Regulations: Article 16 Revised Text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014 of 22 October.

  • Requirements for applying the bonus

    The taxpayer will have the right to this bonus for any economic property or rights that are included to determine the taxable base form part of of the taxpayer's particularly protected assets, established under Act 41/2003, on the protection of the assets of persons with disabilities and of modification of the Civil Code, the Civil Procedure Act and the tax regulations for this purpose.

  • 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 tax return form). 50