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Practical manual for Income Tax 2024. Volume 1

e) Contributions to protected assets of people with disabilities

It will be estimated that there is no capital gain or loss in the contributions to the protected assets established in favor of people with disabilities.

The tax regime for contributions to such assets, both for the holders of the same and for the contributors who are relatives of the disabled person, are discussed in Chapters 3 and 13, respectively, of this Manual.