On 28 January 2022, the Budget Law of the Region of Murcia for the current year came into force, bringing with it a series of tax changes in the scope of taxes managed by the Región de Murcia.
Probably the most relevant is that, within the Donations Tax, the deduction of 99% of the tax quota is extended to the group of relationship III of article 20.2.a) of the Law 29/1987, of 18 December, on Inheritance and Donations Tax.
This group III includes siblings, uncles, nephews, nieces, and ascendants and descendants by affinity (parents-in-law, daughters-in-law, sons-in-law, stepchildren or step-parents), which join Group I and II formed, respectively, by children under 21 years of age, and children over 21 years of age, spouses, grandparents, parents and adoptive parents.
This modification applies with effect from 1 January 2022, but it is very important to note that it only applies to Donations tax, not inheritance tax.
In the regional part of the Personal Income Tax (IRPF) we find a deduction for renting a house for people under 35 years old, large families and disabled people with a degree of disability equal or higher than 65%.
The same tax also includes a new regional deduction for working women for the care of each child under the age of 18 or dependent person in their care. The deduction ranges between 300 and 400 euros per child or per dependent person.
Finally, the following are of interest: the freezing of Regional tariffs; the elimination, by 2022, of Taxes on gambling; and within the Wealth Tax, the deduction from the total tax liability of 100% of the amount of money allocated during the year following the date of accrual to projects of exceptional regional public interest, which will be included in a list to be published by the CARM.
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