Community of Valencia
Regulations: Art. 2 Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes
We must differentiate between:
A. Taxpayers who died before October 28, 2022
Since the accrual of IRPF occurs at the time of death, the applicable scale in accordance with the regulations in force until the indicated date (October 27) is as follows:
| Taxable base up to (euros) | Full amount (euros) | Remaining taxable base 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. Other taxpayers
Following the amendment made to article 2 of Law 13/1997, effective from 28 October, by article 2 of Decree Law 14/2022, of 24 October, of the Consell, which amends Law 13/1997, of 23 December, which regulates the regional section of the Personal Income Tax and other transferred taxes, to adapt the tax on Personal Income Tax and other tax figures to the impact of inflation ( DOCV 27-10-2022), the scale applicable to the rest of the taxpayers (deceased after 27 October and not deceased) is as follows:
| Taxable base up to (euros) | Full amount (euros) | Remaining taxable base 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 |