Reductions for contributions to protected assets
Who can make contributions, how much you can contribute, and how the contributions are taxed on the owner of the estate
Taxpayers who can make contributions with the right to a deduction
You can reduce the contributions made, in money or in kind, from your tax base in your income tax return:
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If you have a direct or collateral family relationship with the person with a disability up to and including the third degree (father, grandfather, great-grandfather, son, grandson, great-grandson, brother or nephew).
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If you are the spouse of the person with a disability.
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If you are responsible for a person with a disability who is sheltered or supervised (after the reform of the Civil Code, also for those subject to representative guardianship).