{"id":6914,"date":"2024-01-29T18:19:55","date_gmt":"2024-01-29T17:19:55","guid":{"rendered":"https:\/\/alvigestioninmobiliaria.com\/?p=6914"},"modified":"2024-01-29T18:19:55","modified_gmt":"2024-01-29T17:19:55","slug":"novedades-impuesto-de-sucesiones-y-donaciones","status":"publish","type":"post","link":"https:\/\/alvigestioninmobiliaria.com\/en\/novelties-inheritance-and-donations-tax\/","title":{"rendered":"Inheritance and Gift Tax News"},"content":{"rendered":"<p>Extract from Law 6\/2023, of 22 November, of the Generalitat Valenciana, in<br \/>\nin relation to Inheritance and Gift Tax.<\/p>\n<p>-99% rebate on the portion of the tax liability of the<br \/>\nInheritance and gift tax, with effect from 28 May<br \/>\n2023, for the goods and rights declared by the taxable person in:<\/p>\n<p>(a) Acquisitions mortis causa made by relatives of the<br \/>\ncausal persons belonging to groups I and II of Article 20(2).<br \/>\n(a): descendants and adoptees, spouses, ascendants, and<br \/>\nadopters.<br \/>\n(b) inter vivos acquisitions made by the spouse,<br \/>\nparents, adoptive parents, children or adopted children of the donor, grandchildren, and<br \/>\ngrandparents.<\/p>\n<p>In order to qualify for this rebate, the purchase must be<br \/>\nis made in a public document.<\/p>\n<p>In the same way, and in relation to inter vivos transfers, to<br \/>\neffects of the application of the reduction of \u20ac100,000 on the base<br \/>\nThe taxable amount of the tax has been abolished:<\/p>\n<p>(a) The limit of having a pre-existing asset of up to<br \/>\n600.000\u20ac.<br \/>\nb) The previous 10-year limit, but the limitation is maintained.<br \/>\ndonations from the same<br \/>\ndonor, carried out within the 5 years immediately preceding<br \/>\nabove.<\/p>\n<p>-Inheritance and gift tax rate for the financial year<br \/>\n2024:<\/p>\n<p><img decoding=\"async\" id=\"Imagen_9676d01f-dcdd-439e-8ff0-8fc1ebf2c7a1_5086405691018\" src=\"https:\/\/www.jubilaciondefuturo.es\/recursos\/img\/pensiones\/20170627\/articulos-2017-07-julio\/tarifa-isd.png\" alt=\"DME Tariff\" \/><\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Extracto de la Ley 6\/2023, de 22 de noviembre, de la Generalitat Valenciana, en relaci\u00f3n al Impuesto sobre Sucesiones y Donaciones. \u2022Bonificaci\u00f3n del 99% sobre la parte de la cuota tributaria del impuesto sobre sucesiones y Donaciones, con efectos de 28 de mayo de 2023, por los bienes y derechos declarados por el sujeto pasivo [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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