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
Amount of the reduction
The contributions made, which may or may not be monetary, will convey the right to reduce the contributor's tax base with a maximum annual limit of €10,000.
The series of reductions made by all the persons who make contributions in favour of the same protected assets may not exceed €24,250 per annum.