4.3.9.5. Autonomous Community of Cantabria

After the deductions and bonuses regulated by state regulations are applied, a 100% bonus will be applied to the resulting quota.

This tax credit will not apply when the taxpayer's net assets exceed €3,000,000 after deducting the exempt minimum of €700,000, while the Temporary Solidarity Tax on Large Fortunes is in effect.

Instead, the taxpayer may apply a regional tax credit determined by the difference, if any, between the total full tax liability for the tax itself, once the joint limit established in Article 31 of Law 19/1991, of June 6, has been applied, and the total full tax liability corresponding to the Temporary Solidarity Tax on Large Fortunes, once the joint limit established in Article 3 has been applied. Twelve of Law 38/2022, of December 27.

Completion

• If the taxpayer's net worth is equal to or less than €3,000,000, after deducting the exempt minimum of €700,000, the program will calculate the amount of the regional tax rebate.

• If it is , if you wish to opt for the bonus for the difference between the total full Wealth Tax quota and the full ITSGF quota, you must enter the amount from box 200 of the ITSGF in the data capture window that opens from box . 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 filing the ITSGF, you must enter the fee already paid by the IP (box 55) in box 205.