Regional deductions and bonuses
Regulations: Art. 47 Law 22/2009
In accordance with article 47 of Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations, in the Wealth Tax, the Autonomous Communities may assume regulatory powers over deductions and bonuses of the fee.
The deductions and bonuses approved by the Autonomous Communities will, in any case, be compatible with the deductions and bonuses established in the state regulations governing the Wealth Tax and may not entail a modification of the same.
These regional deductions and bonuses will be applied after those regulated by state regulations.
For 2021, the deductions and bonuses approved by the Autonomous Communities are the following: