Autonomous Community of Galicia

General bonus of 50%

Regulations: Third transitional provision Revised text of the legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28

Note: As of January 1, 2023 and during the validity of the Temporary Solidarity Tax on Large Fortunes, Article 13 quater of the Revised Text of the legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28, will not apply.

The 50 percent of the reduced quota. The amount corresponding to this bonus will be entered in box [50] of the declaration form.

This deduction will be reduced by the amount payable arising from the application of the regulations of the Temporary Solidarity Tax on Large Fortunes for the same year, without the result being negative.

If, as a result of this reduction, the amount of this bonus is exhausted, the other regional deductions that are applicable will be reduced by the necessary amount, without the result being negative.