4.3.9.1. Autonomous Community of Andalusia

In the resulting wealth tax rate, the taxpayer may apply one of the following two bonuses:

1. A bonus determined by the difference, if any, between the total integral 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, and, where applicable, the total integral quota that would correspond to the 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.

2. The general bonus on wealth tax established in article 25 bis of Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia, which establishes that after the deductions and bonuses regulated by the State regulations, an autonomous bonus of 100% of said fee will be applied to the resulting rate if it is positive.

Completion

Amount of the regional bonus (box 50)

• If you opt for the general bonus of 100% of the Wealth Tax (IP) rate, you will check the box enabled for this purpose.

• If you choose the bonus for the difference between the total full amount of this tax and the Temporary Solidarity Tax on Large Fortunes (ITSGF), you must enter the amount from box 200 of the ITSGF in the data capture window that opens from box 50. With this information, the program will calculate the corresponding regional bonus.

  To make it easier for taxpayers to calculate the amount in box 200, the ITSGF filing assistance program will soon be available. However, it will not be available for presentation until July 1, 2024.

  Remember that when submitting the ITSGF you must enter in box 205 the fee already paid by the IP (box 55).