Autonomous Community of La Rioja
General bonus
Regulations: art. 33 bis and Additional Provision four of Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding its own taxes and transferred taxes
Important: While the Temporary Solidarity Tax on Large Fortunes is in force the general 100% bonus on the Wealth Tax established in article 33.bis of Law 10/2017 will not apply. Instead, the taxpayer may apply a regional 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 June 6, has been applied, and the total full amount corresponding 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.
Please note that Royal Decree-Law 8/2023, of December 27, has extended the application of the ITSGF, so it continues to be applicable in 2025.
The 100 percent of the reduced quota. The amount corresponding to this bonus will be entered in box [50] of the declaration form.
This bonus will not apply if the resulting rate is zero.