Inheritance and Gift Tax News

Extract from Law 6/2023, of 22 November, of the Generalitat Valenciana, in
in relation to Inheritance and Gift Tax.

-99% rebate on the portion of the tax liability of the
Inheritance and gift tax, with effect from 28 May
2023, for the goods and rights declared by the taxable person in:

(a) Acquisitions mortis causa made by relatives of the
causal persons belonging to groups I and II of Article 20(2).
(a): descendants and adoptees, spouses, ascendants, and
(b) inter vivos acquisitions made by the spouse,
parents, adoptive parents, children or adopted children of the donor, grandchildren, and

In order to qualify for this rebate, the purchase must be
is made in a public document.

In the same way, and in relation to inter vivos transfers, to
effects of the application of the reduction of €100,000 on the base
The taxable amount of the tax has been abolished:

(a) The limit of having a pre-existing asset of up to
b) The previous 10-year limit, but the limitation is maintained.
donations from the same
donor, carried out within the 5 years immediately preceding

-Inheritance and gift tax rate for the financial year

DME Tariff


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