This proposal, considered one of the main electoral initiatives, adds to the 99% bonus already in place since 2019 for direct relatives (groups I and II: children, spouses, parents), which also maintains a tax-exempt minimum of one million euros. The new measure seeks to extend this benefit to inheritances and donations of real estate between siblings.

Moreno criticized the fiscal policy of the Pedro Sánchez Government, in which María Jesús Montero served as first vice president and Minister of Finance, arguing that it has “taxed citizens heavily,” severely affecting middle and working classes, as well as small and medium-sized businesses. In contrast, he defended that his government's tax reduction policy has contributed to generating higher revenues in Andalucía.

The popular leader described the PSOE-A's stance of wanting to reintroduce the Inheritance and Gift Tax in the community as a “very serious mistake,” emphasizing that the current bonus has “made life easier for many families” and has led to a “record in donations in recent years.” He noted that, although donations between parents and children for housing or businesses have been common, problems have been detected in donations between siblings, which justifies the extension of the bonus.