4.3.9. Autonomous Community of the Principality of Asturias. Bonus for specially protected assets of taxpayers with disabilities

If among the assets or rights of economic content computed for the determination of the tax base there are assets that form part of the assets specially protected under Law 41/2003, of November 18, on the asset protection of people with disabilities, the taxpayer resident in the Autonomous Community of the Principality of Asturias may apply a bonus of 99% of the part of the reduced quota that proportionally corresponds to the net value of the assets and rights.