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Practical Heritage Manual 2022.

Autonomous Community of Aragon

Bonus for specially protected assets of disabled taxpayers

Regulations: Art. 150-1 Consolidated text of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26

  • Requirements for applying the bonus

    Taxpayers of this Tax who are holders of the protected assets regulated in Law 41/2003, of November 18, on the asset protection of people with disabilities and on modification of the Civil Code, the Civil Procedure Law, will be entitled to this bonus. and the Tax Regulations for this purpose.

  • Bonus amount and limit

    99 percent of the portion of the quota that proportionally corresponds to the net value of the assets and rights included in the protected assets of taxpayers with disabilities for which the taxpayer is entitled to the bonus (box [50] of the declaration model), with a limit of 300,000 euros.

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