Autonomous Community of the Principality of Asturias

Bonus for specially protected assets of taxpayers with disabilities

Regulations: Art. 16 Revised Text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22

• Requirements for applying the bonus

  The taxpayer will be entitled to this bonus for those assets or rights with economic content that, when taken into account for determining the tax base, form part of the taxpayer's specially protected assets, established under Law 41/2003, on the asset protection of persons with disabilities and the amendment of the Civil Code, the Civil Procedure Law 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 contributions made to them by persons other than said owner constitute transfers to them for profit.

• 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 declaration form).