Community of Valencia
Regulations: Art. 2 Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes
We must differentiate between:
A. Taxpayers who died before October 28, 2022
When the accrual of personal income tax occurs at the time of death, the applicable scale in accordance with the regulations in force until the indicated date (October 27) is the following:
| Liquidable base up to (euros) | Full fee (euros) | Remainder base liquidable up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 10.00 |
| 12,450.00 | 1,245.00 | 4,550.00 | 11.00 |
| 17,000.00 | 1,745.50 | 13,000.00 | 13.90 |
| 30,000.00 | 3,552.50 | 20,000.00 | 18.00 |
| 50,000.00 | 7,152.50 | 15,000.00 | 23.50 |
| 65,000.00 | 10,677.50 | 15,000.00 | 24.50 |
| 80,000.00 | 14,352.50 | 40,000.00 | 25.00 |
| 120,000.00 | 24,352.50 | 20,000.00 | 25.50 |
| 140,000.00 | 29,452.50 | 35,000.00 | 27.50 |
| 175,000.00 | 39,077.50 | From there on | 29.50 |
B. Rest of taxpayers
After the modification carried out in article 2 of Law 13/1997, with effect from October 28, by article 2 of Decree Law 14/2022, of October 24, of the Consell, by which Law 13 is modified /1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes, to adapt the taxation of the Personal Income Tax and other tax figures to the impact of inflation ( DOCV 10-27-2022), the applicable scale for the rest of the taxpayers (deceased after October 27 and not deceased) is the following:
| Liquidable base up to (euros) | Full fee (euros) | Remainder base liquidable up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 0.00 | 0.00 | 12,000.00 | 9.00 |
| 12,000.00 | 1,080.00 | 10,000.00 | 12.00 |
| 22,000.00 | 2,280.00 | 10,000.00 | 15.00 |
| 32,000.00 | 3,780.00 | 10,000.00 | 17.50 |
| 42,000.00 | 5,530.00 | 10,000.00 | 20.00 |
| 52,000.00 | 7,530.00 | 13,000.00 | 24.17 |
| 65,000.00 | 10,672.10 | 15,000.00 | 24.50 |
| 80,000.00 | 14,347.10 | 40,000.00 | 25.00 |
| 120,000.00 | 24,347.10 | 20,000.00 | 25.50 |
| 140,000.00 | 29,447.10 | 35,000.00 | 27.50 |
| 175,000.00 | 39,072.10 | From there on | 29.50 |