4.3.9.9. Autonomous Community of Madrid

The taxpayer may apply a regional 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, has been applied, and the total integral quota 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

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 opt for the bonus for the difference between the total full Wealth Tax amount and the ITSGF amount, 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 Open Simulator will soon be available. The filing assistance program will be available for filing starting July 1, 2025

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