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Specific manual for people with disabilities

Beneficiaries and contributors

Beneficiaries

Includes:

  1. Holders of protected assets established in accordance with Law 41/2003.

    The specially protected assets of persons with disabilities are immediately and directly linked to the satisfaction of the vital needs of these persons, establishing a set of measures aimed at promoting the creation of said assets and the contribution, free of charge, of assets and rights to them.

    Only persons affected by the following degrees of disability may be holders of protected assets:

    • Mental disability equal to or greater than 33%.

    • Physical or sensory disability equal to or greater than 65%.

  2. Holders of protected assets constituted in accordance with the autonomous civil law (Third Final Provision of Law 41/2003) .

    As of May 26, 2023, in accordance with the provisions of the Third Final Provision of Law 41/2003, any person with a disability who is the owner of a protected asset that has been formalized in accordance with the respective laws that regulate this figure for the same purpose in the different Autonomous Communities with constitutional powers to regulate their own civil, regional or special law in this matter is considered a beneficiary.

Contributors

A distinction must be made between:

1. Taxpayers whose contributions entitle them to a reduction in IRPF

The following taxpayers will be entitled to reduce the general tax base of the IRPF of the contributor, the contributions to the protected assets of the disabled person, in cash or in kind, made by the following taxpayers:

  1. Those who have a direct or collateral relationship with the disabled person up to the third degree inclusive.

  2. The spouse of the disabled person.

  3. Those who are in charge of the disabled person under guardianship or foster care or, following Law 8/2021, the person who has been judicially appointed as the participant's curator.

2. Taxpayers whose contributions do not entitle them to reduction in IRPF

Regulations: Art. 54 .4 and 5 Law IRPF

The following contributions do not generate the right to a reduction:

  1. Contributions of elements related to the activity made by taxpayers of IRPF who carry out economic activities.

  2. The contributions that the contributor is aware of, on the date of accrual of IRPF , that have been disposed of by the owner of the protected assets.

  3. Contributions made by the disabled person who is the owner of the protected assets.