Tendrán derecho a reducir su base imponible por aportaciones efectuadas a patrimonios protegidos, los siguientes contribuyentes:
- Los que tengan una relación de parentesco en linea directa o colateral hasta el tercer grado inclusive con el discapacitado.
- El cónyuge del discapacitado.
- Aquellos que lo tuvieran a su cargo en régimen de tutela o acogimiento.
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