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 Wealth 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, of the Law will be entitled to this bonus. of Civil Procedure and Tax Regulations for this purpose.

  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 the contributions made to it by persons other than said owner constitute transfers to it for lucrative purposes. .

• 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.