Podatki w Hiszpanii — Valencia

CV ITP general rate is 9 % for accruals from 1 June 2026 (Ley 5/2025 GVA), with 11 % on the whole value when it exceeds €1,000,000. A reduced 6 % rate (8 % above €180,000) applies to under-35 buyers of a first vivienda habitual and to general-regime VPO; a 3 % rate (4 % above €180,000) applies to familia numerosa/monoparental, disability, gender-violence victims and special-regime VPO. We verify eligibility before submitting modelo 600.

The bonification exists because art. 74.4 TRLRHL lets a municipality create one for large families on their principal residence — it is potestativa, so each ayuntamiento decides whether to have it, at what percentage, with what income or cadastral-value conditions and for how long, and it revises that in its ordenanza fiscal every year. That means the documentation list is the ordenanza’s, not ours to publish: typically it turns on a current título de familia numerosa, proof that the dwelling is the habitual residence, and the cadastral reference, but the version in force is what governs and the deadline for applying is usually short. Send us the cadastral reference and the título and we will read the current ordenanza and assemble the file.

The regime is art. 93 of Ley 35/2006, widened by Ley 28/2022 to reach work performed remotely using exclusively computer, telematic and telecommunications means, including holders of the international teleworking visa. Where it applies, employment income is taxed on the scale set out in art. 93.2.e): 24 % up to €600,000 and 47 % on the excess, and it runs for the tax period in which the change of residence takes place plus the five following ones. That is a ceiling on the rate, not a blanket exemption, and savings income is taxed on its own scale within the regime, so whether it beats ordinary IRPF plus the Comunitat Valenciana brackets depends entirely on the shape of your income. We model both before anyone applies.

No. SUMA Gestión Tributaria belongs to the Diputación de Alicante and collects only for Alicante-province municipalities that delegated collection to it under art. 7 TRLRHL. València is in a different province: the Ayuntamiento de València bills and collects your IBI through its own municipal tax administration, sets the rate and the bonifications in its annual ordenanza fiscal, and is where you set up the direct debit or lodge an objection. The national mechanics are the same everywhere — accrual on 1 January, the property liable for arrears.