4.3.9.1. Autonomous Community of Andalusia

The taxpayer may apply a bonus determined by the difference, if any, between the total full amount of the tax itself, once the joint limit established in article 31 of Law 19/1991, of June 6, on the Wealth Tax has been applied, and, where applicable, the total full amount 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.

Completion

Amount of the regional bonus (box 50)

• If you do not have to file the Temporary Solidarity Tax on Large Fortunes (ITSGF), the program will automatically calculate the amount of the bonus.

• If you need to submit the ITSGF:

  If you wish to apply the bonus for the difference between the total Wealth Tax amount due and the full ITSGF amount, you must enter the amount from box 200 of the ITSGF in the data entry 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 Open Simulator will soon be available. The filing assistance program will be available for filing from July 1, 2025.

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