9/27/2023Tax reform in Catalonia in favour of the assets of people with disabilities
The new Law 13/2023, of 24 May, which came into force on 26 May, recognises for the first time the application of all the tax benefits provided for in state regulations, in Personal Income Tax (IRPF) and Corporation Tax (IS), to the protected estates of people with disabilities constituted in accordance with the autonomous region's own civil law, including Catalan civil law.
