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Decree-Law 7/2022, of September 20, has modified Autonomous Law 5/2021 in such a way that a new article 25 bis is created, according to which it is established that, after the deductions and bonuses regulated by the regulations of the State, a regional bonus of 100% of said fee will be applied to the resulting fee if it is positive.

Therefore, taking into account that the accrual of the tax occurs in any case on December 31, since 2022 this Tax is not paid in Andalusia.

 

TLACORP 2023