{"id":2361,"date":"2026-01-23T01:08:17","date_gmt":"2026-01-23T00:08:17","guid":{"rendered":"https:\/\/lawyersinvalencia.com\/?p=2361"},"modified":"2026-01-23T01:08:17","modified_gmt":"2026-01-23T00:08:17","slug":"tax-reduction-for-property-purchases-in-comunitat-valenciana-from-10-to-9-from-june-2026-among-other-tax-changes","status":"publish","type":"post","link":"https:\/\/lawyersinvalencia.com\/en\/tax-reduction-for-property-purchases-in-comunitat-valenciana-from-10-to-9-from-june-2026-among-other-tax-changes\/","title":{"rendered":"Tax reduction for property purchases in Comunitat Valenciana from 10% to 9% from June, 2026, among other tax changes"},"content":{"rendered":"<p data-start=\"233\" data-end=\"466\">On May 31, 2025, Law 5\/2025 of May 30, on fiscal, administrative, and financial management measures, and the organization of the Generalitat (Valencia, Castell\u00f3n and Alicante), was published, introducing significant changes to taxes.<\/p>\n<h3 data-start=\"468\" data-end=\"493\">The main changes are:<\/h3>\n<h4 data-start=\"495\" data-end=\"517\">1. <strong data-start=\"503\" data-end=\"517\">Wealth Tax<\/strong><\/h4>\n<p data-start=\"519\" data-end=\"644\">Effective from <strong data-start=\"534\" data-end=\"555\">December 31, 2025<\/strong>, inclusive, <strong data-start=\"568\" data-end=\"621\">the tax-free threshold is increased to \u20ac1,000,000<\/strong> (previously \u20ac500,000).<\/p>\n<h4 data-start=\"646\" data-end=\"694\">2. <strong data-start=\"654\" data-end=\"694\">Property Transfer Tax and Stamp Duty<\/strong><\/h4>\n<p data-start=\"696\" data-end=\"908\">Effective for taxable events occurring from <strong data-start=\"740\" data-end=\"756\">June 1, 2026<\/strong>, inclusive, the general rate for the onerous property transfer tax (TPO) on the sale of real estate and real rights will be reduced from <strong data-start=\"894\" data-end=\"907\">10% to 9%<\/strong>.<\/p>\n<p data-start=\"910\" data-end=\"1344\">A new <strong data-start=\"916\" data-end=\"941\">4% Transfer Tax (TPO)<\/strong> rate is introduced for the acquisition of non-urbanizable rural plots that meet the legal requirements to be considered plots with agricultural potential, by professional farmers registered with the Special Regime for Self-Employed Workers (RETA), and subject to certain requirements, including the maintenance of the agricultural or complementary activity for the five years following the acquisition.<\/p>\n<p data-start=\"1346\" data-end=\"1838\">With effect for taxable events occurring from <strong data-start=\"1392\" data-end=\"1408\">June 1, 2026<\/strong>, inclusive, the general rate of <strong data-start=\"1441\" data-end=\"1461\">Stamp Duty (AJD)<\/strong> will be reduced from <strong data-start=\"1483\" data-end=\"1499\">1.5% to 1.4%<\/strong>.<br data-start=\"1500\" data-end=\"1503\" \/>A <strong data-start=\"1505\" data-end=\"1542\">50% reduction in Stamp Duty (AJD)<\/strong> is introduced for notarial deeds related to the acquisition, consolidation, aggregation, segregation, or division of real estate, provided that the investment initiative has been declared a project of regional interest or a similar designation that acknowledges its strategic territorial nature.<\/p>\n<h4 data-start=\"1840\" data-end=\"1876\">3. <strong data-start=\"1848\" data-end=\"1876\">Inheritance and Gift Tax<\/strong><\/h4>\n<p data-start=\"1878\" data-end=\"2280\">A regional bonification is established on the portion of the tax liability corresponding to the declared assets and rights, for inter vivos and mortis causa acquisitions by <strong data-start=\"2051\" data-end=\"2068\">second-degree<\/strong> (e.g., siblings) and <strong data-start=\"2090\" data-end=\"2106\">third-degree<\/strong> (e.g., uncle) collateral relatives belonging to kinship group <strong data-start=\"2169\" data-end=\"2176\">III<\/strong> (now we only had bonifications for first-degree).<br data-start=\"2226\" data-end=\"2229\" \/>This amendment will come into effect progressively:<\/p>\n<ul data-start=\"2282\" data-end=\"2407\">\n<li data-start=\"2282\" data-end=\"2344\">\n<p data-start=\"2284\" data-end=\"2344\">For taxable events occurring from <strong data-start=\"2318\" data-end=\"2334\">June 1, 2026<\/strong>: <strong data-start=\"2336\" data-end=\"2343\">25%<\/strong>.<\/p>\n<\/li>\n<li data-start=\"2345\" data-end=\"2407\">\n<p data-start=\"2347\" data-end=\"2407\">For taxable events occurring from <strong data-start=\"2381\" data-end=\"2397\">June 1, 2027<\/strong>: <strong data-start=\"2399\" data-end=\"2406\">50%<\/strong>.<\/p>\n<\/li>\n<\/ul>\n<h4 data-start=\"2409\" data-end=\"2440\">4. <strong data-start=\"2417\" data-end=\"2440\">Personal Income Tax<\/strong><\/h4>\n<p data-start=\"2442\" data-end=\"2590\">Tax benefits aimed at strengthening the promotion of policies that support <strong data-start=\"2517\" data-end=\"2559\">birth rates, adoption, and foster care<\/strong> in all its forms are improved.<\/p>\n<p data-start=\"2592\" data-end=\"2954\">Along with these changes, various technical improvements are made to other Personal Income Tax incentives, and the regulations governing <strong data-start=\"2729\" data-end=\"2752\">donation deductions<\/strong> are adapted to the recent modifications in state incentives related to <strong data-start=\"2824\" data-end=\"2837\">patronage<\/strong>. The deductibility of healthcare expenses related to the purchase of prescription eyeglass frames is also clarified.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>On May 31, 2025, Law 5\/2025 of May 30, on fiscal, administrative, and financial management measures, and the organization of the Generalitat (Valencia, Castell\u00f3n and Alicante), was published, introducing significant changes to taxes. The main changes are: 1. Wealth Tax Effective from December 31, 2025, inclusive, the tax-free threshold is increased to \u20ac1,000,000 (previously \u20ac500,000).<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[74],"tags":[],"class_list":["post-2361","post","type-post","status-publish","format-standard","hentry","category-tax-law"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax reduction for property purchases in Comunitat Valenciana from 10% to 9% from June, 2026, among other tax changes - Albi\u00f1ana &amp; Moscard\u00f3 Abogados<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/lawyersinvalencia.com\/en\/tax-reduction-for-property-purchases-in-comunitat-valenciana-from-10-to-9-from-june-2026-among-other-tax-changes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax reduction for property purchases in Comunitat Valenciana from 10% to 9% from June, 2026, among other tax changes - Albi\u00f1ana &amp; Moscard\u00f3 Abogados\" \/>\n<meta property=\"og:description\" content=\"On May 31, 2025, Law 5\/2025 of May 30, on fiscal, administrative, and financial management measures, and the organization of the Generalitat (Valencia, Castell\u00f3n and Alicante), was published, introducing significant changes to taxes. 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