Regional exemptions for assets and rights forming part of the protected patrimony of persons with disabilities

Presumption:

As a consequence of the introduction by Law 13/2023, of May 24 ( BOE of May 25) of the Third Additional Provision in Law 41/2003, the presumption is established that the person with a disability for whose benefit the protected assets are constituted is the owner of the assets and rights that make up said assets and that the contributions made to them by persons other than said owner constitute transfers to them for profit.