Donation in Valencia
For this region the following applies:
Exemption of 100.000 EUR per receiver.
This means, for example, if 2 partents donate to 2 children, this is regarded as 4 donation and thus 4 exemptions of 100.000 each, making a total of 400.000 EUR exempted.
|
Base liquidable (hasta €) |
Cuota liquidable (€) |
Resto base liquidable (hasta €) |
Tipo aplicable (%) |
|
0 |
0 |
7.993,46 |
7'65 |
|
7.993,46 |
611,50 |
7.668,91 |
8'50 |
|
15.662,38 |
1.263,36 |
7.831,19 |
9'35 |
|
23.493,56 |
1.995,58 |
7.831,19 |
10'20 |
|
31.324,75 |
2.794,36 |
7.831,19 |
11'05 |
|
39.155,94 |
3.659,70 |
7.831,19 |
11,90 |
|
46.987,13 |
4.591,61 |
7.831,19 |
12'75 |
|
54.818,31 |
5.590,09 |
7.831,19 |
13'60 |
|
62.649,50 |
6.655,13 |
7.831,19 |
14'45 |
|
70.480,69 |
7.786,74 |
7.831,19 |
15'30 |
|
78.311,88 |
8.984,91 |
39.095,84 |
16'15 |
|
117.407,71 |
15.298,89 |
39.095,84 |
18'70 |
|
156.503,55 |
22.609,81 |
78.191,67 |
21'25 |
|
234.695,23 |
39.225,54 |
156.263,15 |
25'50 |
|
390.958,37 |
79.072,64 |
390.958,37 |
29'75 |
|
781.916,75 |
195.382,76 |
En adelante |
34'00 |