Ruta EspañaSearch
City: All cities
Language: English
Retirement and end of life

Inheritance tax (Valencian Community)

Impuesto sobre Sucesiones (Comunitat Valenciana)

Valencia versionOnly applies in Valencian Community

In other cities: Madrid · Barcelona

Where to ask

Valencian Tax Agency: appointments, contact and IT incidents on 961613199.

Official wording
Cita previa , contacto (961613199) e incidencias informáticas

Official sources

What it is

Inheritances are declared to the Agència Tributària Valenciana with form 650, at the office of the place where the deceased lived, within 6 months of the death. In the first 5 months you can request a further 6-month extension (up to 12 in total), paying late-payment interest for the extended period; it is deemed granted if there is no answer within a month. Since 28 May 2023 (Law 6/2023) a 99 % reduction of the tax due applies, for inheritances and gifts, to children and descendants, parents and ascendants and spouses (groups I and II), and also to people with a physical or sensory disability of at least 65 % or a mental disability of at least 33 %.

Official wording
6 meses desde el día del fallecimiento del causante o desde aquel en que adquiera firmeza la declaración del fallecimiento.

Official sources

Where it applies
Valencian Community

Official information

Official sources

Go to the official website: I want to declare an inheritance (ATV)

When

Within 6 months of the death. In the first 5 months an extension of 6 more can be requested (form 739), paying interest; if a month passes from submitting the request without a reply, it is deemed granted.

Official wording
Se entiende concedida la prórroga si transcurre un mes sin contestación por parte de la Administración.

Official sources

Steps

  1. Step 1: Find the right office

    The competent office is the one in the town where the deceased had their habitual residence.

    Official wording
    La oficina competente para la presentación de la autoliquidación es la oficina o Delegación situada en la localidad en la que tenía su residencia habitual el causante.

    Official sources

  2. Step 2: File form 650

    You file form 650 following the steps in the Oficina Virtual, with the documents.

    Official wording
    Deberá presentar un modelo 650, siguiendo los pasos descritos en la Oficina Virtual.

    Official sources

    Go to the official website: I want to declare an inheritance (ATV)

Documents

Your ticks are saved on this device only.

🖨 Printable bilingual document card (you can show it at the counter)

FAQ

Do I need to justify bank movements?

Yes, for accounts and securities in the year before the death, except heirs in groups I and II with a taxable base up to €100,000.

Official wording
Se exceptúa de esta obligación a los sujetos pasivos incluidos en los Grupos I y II de parentesco cuando su base imponible sea igual o inferior a 100.000 euros.

Official sources

When does the month for the extension start?

From the day you submit the extension request. If nothing is notified within a month, the extension is deemed granted. If you request it after the first five months, it is not granted.

Official wording
Transcurrido un mes desde la presentación de la solicitud sin que se hubiese notificado acuerdo, se entenderá concedida la prórroga.

Official sources

Related procedures

Terms used on this page