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 Tax on Heritage, the Autonomous Communities may assume regulatory powers over deductions and bonuses from 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 regulating the Wealth Tax and may not imply a modification of them.
These regional deductions and bonuses will be applied after those regulated by State regulations.
For 2022, the deductions and bonuses approved by the Autonomous Communities are the following: