Bonus of protected assets of people with disabilities

Regulations: Art. 2 Law 7/2004, of July 16, on fiscal and administrative measures

• Requirements for applying the bonus

  • That in 2023 the taxpayer has his habitual residence in this Autonomous Community.

  • That among the assets that make up the tax base of the Wealth Tax, there are included assets and/or rights that form part of the protected assets of the taxpayer, established under Law 41/2003, of November 18, on the asset protection of people with disabilities and the amendment of the Civil Code, the Civil Procedure Law and the Tax Regulations for this purpose ( BOE of November 19).

    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.

  The bonus may also be applied to assets or rights of economic content that form part of the protected assets established under Law 25/2010, of July 29, of the second book of the Civil Code of Catalonia, relating to the person and the family, in the terms provided for in article 2 of Law 7/2004, as amended by article 1 of Law 2/2016, of November 2.

• Bonus amount

  99 percent of the reduced quota portion that proportionally corresponds to the net value of the assets and rights for which the taxpayer is entitled to the bonus (box [50] of the Wealth Tax return).