Protected Assets are a legal instrument of great interest to people with physical, sensory, or intellectual disabilities. They are a solution for the economic protection of these individuals, comprised of assets and rights intended to meet their basic needs. To establish them, a certificate proving a disability of 33% or 65% or greater, depending on the type of disability, issued by regulation or by a final court ruling, is required. This way, for example, parents can link certain assets to meeting the basic needs of a person with a disability without having to make a donation (which would have a higher tax cost) or a sale, and without waiting for the assets to be transferred through inheritance.