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Practical Heritage Manual 2023.

Autonomous Community of Andalusia

Bonus: Transitional regime applicable while the state solidarity tax on large fortunes is in force

Regulations: fifth transitional provision and art. 25 bis Law 5/2021, on Assigned Taxes of the Autonomous Community of Andalusia, of October 20

Note: With effect for the year 2023 and while the Temporary Solidarity Tax of Great Fortunes (ITSGF) is in force, the following transitional regime will be applied instead of article 25 bis of Law 5/2021.

While the Temporary Solidarity Tax of the Great Fortunes is in force, created by Law 38/2022, of December 27 ( BOE of December 28 December), the taxpayer may apply, at his choice, one of the following two discounts to the resulting Wealth Tax fee:

  1. A bonus determined by the difference, if any, between the total full amount of the Tax itself, once the joint limit established in article 31 of Law 19/1991, of 6 of June, of the Wealth Tax (that is, the IP installment and the IRPF installments), and, where applicable, the total full quota that would correspond to the Temporary Solidarity Tax of the Great Fortunes , once the joint limit established in article 3.Twelve of Law 38/2022, of December 27, has been applied ( that is, the full ITSGF quota, along with the IRPF and IP quotas).

  2. The general Wealth Tax bonus established in article 25 bis, that is, 100 per 100 of the reduced quota.

 In any of the cases, the corresponding amount will be entered in box [50] of the declaration model.