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IMPUESTO DE SUCESIONES EN LA COMUNIDAD VALENCIANA

Buenas tardes a todos los foreros, acabo de darme de alta en este foro y a lo mejor alguien puede ayudarme, por lo que paso a exponer mi pregunta:
Mi madre falleció en Barcelona en Septiembre del 2010, pero su residencia habitual (desde mas de 25 años) era en Alicante aunque no lo es la de ninguno de sus tres herederos. En el testamento consta una relación de bienes de dos pisos para dos herederos (ya que yo renuncié a ellos por una donación en vida de mi vivienda de Barcelona) y 60.000'00 € a repartir entre los tres herederos. Según he leído en la pagina de la Generalitat Valenciana (www.gva.es) las deduciones aplicables son: Los primeros 40.000'00 € no tributan, a partir de ahí existe una deducción del 99 %, esto en cuanto al dinero, en cuanto a los bienes inmuebles, ¿entran dentro de las mismas deducciones?
¿estas deducciones se aplican aunque los herederos no vivan en la Comunidad Valenciana?
¿tiene el mismo tratamiento la vivienda habitual de la fallecida que la que no lo era?

Agradezco de antemano la colaboración.

Deberás tributar en la CCAA donde el fallecido tenía su última residencia. Otra cosa distinta será la aplicación de la normativa de dicha CCAA o la estatal en función del tiempo transcurrido desde el cambio desde la otra CCAA.
La bonificaciones en la CCAA valenciana, también exigen la residencia en dicha CCAA de los herederos, pero creo que no os aplicará, por lo que te he comentado. Residencia del fallecido.

En principio, agradecer a Stefano su rapida respuesta, pero lo que pasa es que como yo no estoy familiarizado con el tema impuestos, no me he enterado mucho. Ya tengo claro que los impuestos deben pagarse en la CCAA de Valencia. Al final, lo que querría saber es si un heredero con domicilio en Barcelona, tiene derecho a la reducción del impuesto de sucesiones de su madre, que vivó los ultimos 25 años en Alicante. Gracias otra vez por vuestra colaboración.

La gran deducción, 99% sobre la cuota resultante del impuesto, no podrás aplicarla. Solo los descendientes con su residencia fiscal en Valencia.
Podrás sin embargo aplicar las reducciones sobre la masa hereditaria (bienes) de las reducciones comunes para los hijos.
Esto es, 40.000 euros en general (si tienes minusvalías hasta 240.000) y aplicar un reducción del 95% sobre el valor de la vivienda habitual.
Ej. Heredas un piso por valor 400.000 + cta. cte. 50.000
Reduccion por vivienda 380.000, reduccion por hijo 40.000, = base imponible 30.000, cuota aprox 3.000.

Si necesitas ayuda para las liquidaciones, cálculos etc..., tengo despacho en Barcelona.

Gracias Stefano, pasando a los datos concretos y aprovechando las cuentas de tu ejemplo, ¿me podrías calcular la base imponible y por tanto la cuota aproximada con estos datos? Valor catastral de los pisos: 31.000'00 € + 20.000'00 € en cuenta corriente.

Necesito saber la poblacion en la que están los pisos y el valor catastral de cada uno de ellos de forma individualizada.

Los pisos se encuentran en una barriada de Alicante capital, llamada La Albufereta y el valor catastral de cada piso, segun el recibo del IBI de Mayo del 2010 es de 31.013'17€. Los dos pisos tienen el mismo valor catastral, ya que son dos pisos idénticos en el mismo edificio, uno era la vivienda habitual de mi madre y el otro no. Gracias por tu interes.
Un saludo.

http://portales.gva.es/c_economia/web/html/portal_c.htm?nodo=subhome_Tributos

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