Skip to main content
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 Transferred Taxes of the Autonomous Community of Andalusia, of October 20

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

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

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

  2. The general bonus on the Wealth Tax established in article 25 bis, that is, 100 percent of the reduced rate.

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