Autonomous Community of Murcia Region

Bonus: transitional regime applicable while the State Solidarity Tax on Large Fortunes is in force

Regulations: Transitional Provision Two Consolidated Text of the legal provisions in force in the Region of Murcia regarding Assigned Taxes, approved by Legislative Decree 1/2010, of November 5

Note: Effective from the 2025 fiscal year and while the Temporary Solidarity Tax on Large Fortunes (ITSGF) is in force, the following transitional regime will apply.

While the Temporary Solidarity Tax on Large Fortunes, created by Law 38/2022, of December 27 (BOE of December 28), the taxpayer may apply to the resulting Wealth Tax liability a bonus determined by the difference, if there is one, between the total full amount of the Tax itself, once the joint limit established in article 31 of Law 19/1991, of June 6, on Wealth Tax has been applied (that is, the amount of the IP and the quotas of IRPFABBR), and, where applicable, the full amount 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 ITSGF, along with the quotas of IRPFABBR and from IP).

 The corresponding amount will be entered in box [50] of the declaration form.