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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

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Taxpayers who can make contributions with the right to a deduction

You can deduct from your tax base in your income tax return the contributions made, in cash or in kind:

  • If you have a direct or collateral relationship with the disabled person up to the third degree inclusive (father, grandfather, great-grandfather, son, grandson, great-grandson, brother or nephew).

  • If you are the spouse of the person with a disability.

  • If you are in charge of a disabled person who is under foster care or guardianship (after the reform of the Civil Code, also for those subject to representative guardianship).