Community of Valencia

The Valencian Community has approved the following regional tax deduction for Wealth Tax for 2025:

Regulations: Article 9 bis of Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes

Application assumptions:

This deduction will apply in the following cases:

• For the investment in shares or stakes in Startups of the Valencian Community

• For the loans granted to startups of the Valencian Community.

In both cases, the deduction will be applied to the portion of the regional Wealth Tax that corresponds proportionally to value of the shares, holdings or loans mentioned above.

Requirements for applying the deduction

• Regarding startups

  The shares, Shares or loans must refer to emerging companies of the Valencian Community.

• Regarding the object of the investment

  • In the case of investment in shares or stakes in emerging companies, these must remain in the taxpayer's assets during a minimum period of three years.

  • In the case of loans granted:

    • He expiration date the loan must be equal to or greater than three years.

    • No it can be amortized more than 40 percent annually of the principal amount.

Amount of deduction

100 percent of the regional quota portion that corresponds proportionally to:

• value of shares or stakes in emerging companies in the Valencian Community, and

• value of the loans granted to these companies.

Loss of the right to the deduction made

Failure to comply with the requirements outlined above will result in the loss of this deduction.