Autonomous Community of Galicia

50% general bonus

Regulations: Third transitional provision Consolidated text of the legal provisions of the Autonomous Community of Galicia regarding 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 of the Great Fortunes, article 13 quater of the Consolidated Text of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28.

The 50 per 100 of the reduced quota. The amount corresponding to this bonus will be entered in box [50] of the declaration model.

This deduction will be reduced by the amount payable resulting from the application of the regulations of the Temporary Solidarity Tax of Great 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 applicable regional deductions will be reduced by the necessary amount, without the result being negative.