Acquisitions are rewarded, both by inheritance and by donation, for spouses and immediate family members in the territory of this autonomous community.
DLeg Andalucía 1/2018 art.20, 33 bis y 33 ter redacc DL Andalucía 1/2019 art.único.dos, tres y cuatro, BOJA 11-4-19;
DL Andalucía 1/2019 disp.final 1ª y 3ª, BOJA 11-4-19
With effect from 11-4-2019 , two new bonuses are approved , applicable in the following terms:
a) Mortis causa acquisitions. A 99% bonus is applied to the tax liability for mortis causa acquisitions, including the beneficiaries of life insurance policies, for those taxpayers included in Group I and II of kinship or in the cases of equations.
b) Inter vivos acquisitions. A 99% bonus is applied to the tax quota for inter vivos acquisitions, including the beneficiaries of life insurance policies, for those taxpayers included in Group I and II of kinship or in the cases of equalization, being a requirement for the application of this bonus the formalization in a public document.
However, if the object of the donation or the legal business for free and inter vivos is in cash or by any of the assets or rights of the LIP art.12, only the bonus is applicable when the origin of the funds is justified and this is stated in the public document that formalizes its transmission.
It also extends to the bonuses in the ISD the equations that affect the common-law couples, as well as the people who receive or who are the object of permanent family care and save for adoption purposes, which to date only applied to the reductions applicable to the tax base and the multiplying coefficients.
Finally, the self - assessment models of the ISD are approved , which are of mandatory use:
- Model 650. "Inheritance and Donations Tax, mortis causa acquisitions. Self-assessment »;
- Model 660. "Declaration of common data on the succession of the Inheritance and Donations Tax, mortis causa acquisitions";
- Model 651. «Inheritance and Donations Tax, inter vivos acquisitions. Self-assessment».