Autonomous Community of Andalusia

Bonus: transitional regime applicable while the State Solidarity Tax on Large Fortunes is in force

Regulations: fifth transitional provision of Law 5/2021, on Transferred Taxes of the Autonomous Community of Andalusia, of October 20

Note: With effect from the 2024 financial year and while the Temporary Solidarity Tax on Large Fortunes (ITSGF) is in force, the following transitional regime will apply instead of Article 25 bis of Law 5/2021.

While the Temporary Solidarity Tax on Large Fortunes , created by Law 38/2022, of December 27 ( BOE of December 28), is in force, the general bonus established in article 25 bis (100 percent) will not apply. Instead, the taxpayer may apply to the resulting Wealth Tax quota a bonus determined by the difference, if any, between the total full quota of the Tax itself, once the joint limit established in article 31 of Law 19/1991, of June 6, on Wealth Tax has been applied (that is, the quota of IP and the quotas of IRPF ), and, where applicable, the total full quota that would correspond to Temporary Solidarity Tax on Large Fortunes , once the joint limit established in article 3.Twelve of Law 38/2022, of December 27, has been applied (that is, the full quota of ITSGF , together with the quotas of IRPF and IP ).

 The corresponding amount will be entered in box [50] of the declaration form.