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2021 Wealth Tax practical guide.

Deductions and regional subsidies

Regulations: Art. 47 Act 22/2009

In accordance with article 47 of Act 22/2009, of 18 December, which regulates the financing system of the Autonomous Communities of the common regime and Cities with the Statute of Autonomy and certain tax rules are modified, in Wealth Tax, the Autonomous Communities may assume regulatory powers on deductions and rebates of the quota. 

The deductions and bonuses approved by the Autonomous Communities will be, in any case, compatible with the deductions and bonuses established in the State regulations governing Wealth Tax and will not be able to entail a modification of them. 

These deductions and regional bonuses will be applied after those regulated by the State regulations.

For 2021, the deductions and bonuses approved by the Autonomous Communities are as follows:

  1. Autonomous community deductions
  2. Regional discounts