Autonomous Community of Aragon

Bonus for specially protected assets of taxpayers with disabilities

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

• Requirements for applying the bonus

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

  Please note that, 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 contributions made to them by persons other than said owner constitute transfers to them for profit.

• Bonus amount and limit

  99% of the portion of the tax 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 form), with a limit of 300,000 euros.

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