The Consell has approved various measures to support Valencian families, alleviating the impact of inflation on the economy of households and companies in the territory.
Thus, the decree-law has been approved that temporarily extends the 10% reduction in the Generalitat's public rates and prices until August 31, 2023 and extends the suspension to taxpayers of the amount paid for tax water sanitation until July 31, 2023.
In this way, the norm includes a 10% discount on all fees accrued between January 1 and August 31 that are regulated in Law 20/2017 on fees; in Law 10/1997 of Fees for Inspections and Sanitary Controls of Animals and their Products; in Law 1/1999 on Port Tariffs and in Law 2/2014 on Ports of the Generalitat.
The only exceptions included in the norm are the fees for university academic services and the fees and public prices dependent on the Ministry of Education, Culture and Sport whose regulation through Decree 123/2022 already provides for a 10% reduction until the end of the term. school and university year 2022/2023.
This 10% reduction on the amount to be paid by taxpayers is also extended to all public prices of the Generalitat that are payable between January 1 and August 31, 2023.
Through this decree, the Generalitat also modifies the duration of the measures for financial support to taxpayers of the sanitation canon, extending until July 31, 2023 the period set in decree 6/2022 to help Valencian families to cope with inflation.
against depopulation
In addition, and with the aim of promoting various measures to support economic activity in the territory of municipalities at risk of depopulation, new tax incentives are created aimed at attracting and maintaining businesses and companies and protecting historic centers and enclaves with an important representation of traditional architecture.
To this end, Law 13/1997 of the Generalitat that regulates the autonomous section of personal income tax is amended, with the inclusion of new deductions and reductions in the tax rates of taxes for Patrimonial Transfers and Documented Legal Acts (ITPAJD).
Specifically, the tax rate applicable to the transfer of real estate that is intended to be the corporate headquarters or work center in municipalities at risk of depopulation is improved, going from the general rate of 10% to the super reduced rate of 4% in the modality onerous asset transfers of the Tax on Patrimonial Transfers and Documented Legal Acts.
Likewise, for companies that acquire real estate to use as their headquarters or work center, a 30% discount is also included on the gradual quota of the Documented Legal Acts modality, in the event that they were carried out between businessmen or professionals and are subject to Value Added Tax.
In order to access these deductions, companies must maintain their registered office or work center in these municipalities for at least a period of three years and have at least one full-time worker during this same period.
With the aim of fixing the population in these municipalities and promoting the rehabilitation of homes, a new bonus is also created by which the amount of the full installments to be paid for the acquisition of homes is reduced by 50% -including those intended to be second homes or rentals-, in the form of Asset Transfers as long as they are restored within a period of three years to guarantee the protection of the historic centers and traditional architecture.
