Inheritance Tax in the Comunidad Valenciana: 99% for Close Family, Grupo III in Flux (2026)

In the Comunidad Valenciana, close family keeps most of what it inherits: art. 12 bis of Ley 13/1997 gives Grupo I and II heirs and donees a 99 percent bonificación on the cuota tributaria. What is not settled, at least from a text-only review of the BOE's consolidated version, is exactly what Grupo III relatives pay right now, because two later versions of the same article are queued with different effective dates.

Information last verified on 23 July 2026. Valencia's Grupo I and II bonificación of 99 percent (art. 12 bis.1.a, Ley 13/1997) is settled and current. Grupo III's rate has been amended by Ley 5/2025 with effective dates of 1 June 2026 and 1 June 2027 layered onto the same article, and which version actually governs today could not be resolved with certainty from the extracted text. Treat any Grupo III figure as unconfirmed and check the Generalitat Valenciana's own tax portal or the live BOE text before relying on it.

Who is covered: Grupo I and II, mortis causa and inter vivos

Article 12 bis.1.a is direct on inheritances: parientes del causante in Grupo I and II of art. 20.2.a) of Ley 29/1987, meaning descendants and adopted children, spouses, and ascendants, keep 99 percent of the cuota tributaria on adquisiciones mortis causa.

The same 99 percent extends to lifetime gifts under art. 12 bis.1.b, and Valencia's version reaches further than most comunidades' gift rules: spouse, parents, adoptive parents, children and adopted children are named directly, and the same bonificación reaches nietos y abuelos, grandchildren and grandparents, as well.

Grupo III: do not trust a single figure

This is the one place where this page cannot give a clean answer. The BOE's consolidated text of art. 12 bis carries the current base wording alongside two separate «Redacción dada» blocks flagged for Ley 5/2025: one with effects from 1 June 2026, granting Grupo III a 25 percent bonificación, and a second with effects from 1 June 2027, raising it to 50 percent.

Because the 1 June 2026 date has already passed relative to this review, one of those later blocks may already be the operative text, but the extraction did not resolve the BOE's own block ordering cleanly enough to state which one with confidence. Rather than guess between 0 percent, 25 percent and 50 percent, this page flags the question: check the current consolidated text on boe.es directly, or the Generalitat Valenciana's Agència Tributària Valenciana, before citing a Grupo III figure for Valencia.

The disability bonificación

Article 12 bis.1.c grants the same 99 percent bonificación, both mortis causa and inter vivos, to persons with a recognised degree of disability of 65 percent or more. The fetched text was truncated at this clause, so this page does not assert every condition or documentation requirement attached to it; confirm the full provision before relying on it for a specific case.

How Valencia's system compares to a flat-rate comunidad

For an ordinary spouse or child, Valencia behaves like Madrid, Andalucía or Murcia: a 99 percent bonificación on the cuota tributaria for Grupo I and II, which in practice reduces the underlying state calculation to roughly 1 percent of what it would otherwise be. What makes Valencia worth checking twice is the Grupo III layer, where a reader searching for "how much does my aunt or uncle owe in Valencia" cannot get a single reliable percentage from the current consolidated text alone. That is a narrower gap than it looks: the close-family answer is settled, and only the collateral-relative answer needs a fresh check before publication of a specific figure.

Where this fits

This page covers only Valencia's bonificaciones. For the full state mechanism, the six-month filing deadline, and how the scale and coefficient work, see the inheritance tax overview. To compare Valencia against the other comunidades, see the inheritance tax comparison by comunidad.

This page is general legal information about the Comunidad Valenciana's regional tax rules and does not constitute legal or tax advice in an individual case. Bonificaciones change with each autonomic budget and, in this comunidad's case, with a law already queued to phase in over 2026 and 2027; verify the current figures against the BOE or the Generalitat Valenciana's tax portal before acting.

This page is general legal information about Spanish tax law and does not constitute legal advice in an individual case. The controlling texts are the current versions in the BOE and each comunidad's consolidated tax rules, which change frequently.

Frequently Asked Questions

Do children pay inheritance tax in the Comunidad Valenciana?

Very little. Grupo I and II heirs, including children and adopted children, apply a 99 percent bonificación to the cuota tributaria under art. 12 bis.1.a of Ley 13/1997.

Does Valencia tax gifts as well as inheritances?

Valencia's 99 percent bonificación extends to lifetime gifts under art. 12 bis.1.b for spouse, parents, children, grandparents and grandchildren, a broader family reach than most comunidades apply to gifts.

How much do siblings pay in inheritance tax in Valencia?

This is not settled from the current review. Grupo III's bonificación appears in flux, with two later versions of art. 12 bis queued for 1 June 2026 and 1 June 2027 alongside the current base text; check the Generalitat Valenciana's Agència Tributària Valenciana or the live BOE text for the figure that actually applies today before relying on one.