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Practical Manual for Heritage 2024.

Regional bonuses

In the current year, the following regional bonuses have been established for the Wealth Tax rate, which may be applied by taxpayers resident in their respective territories who meet the conditions and requirements established by the corresponding regional regulations, which in each case are indicated below.

Note: For the Autonomous Communities that established a transitional regime during the validity of the ITSGF for the purposes of the practical application of their respective bonuses, if applicable, it must be understood to be applicable in 2024 as a consequence of the extension of the application of the ITSGF by virtue of Royal Decree-Law 8/2023, of December 27, as long as the revision of property taxation does not take place in the context of the reform of the autonomous financing system.

  1. Autonomous Community of Andalusia
  2. Autonomous Community of Aragon
  3. Autonomous Community of Cantabria
  4. Autonomous Community of Extremadura
  5. Autonomous Community of the Principality of Asturias
  6. Autonomous Community of the Balearic Islands
  7. Autonomous Community of Catalonia
  8. Autonomous Community of Galicia
  9. Madrid Province