Ley 20/2017, de 28 de diciembre, de tasas.

This provision exempts certain fee payers from paying the fee in several family and adoption-related situations.

Las personas físicas o jurídicas que usen los espacios referidos por el hecho imponible son contribuyentes de esta tasa.

If the user of the spaces and the person requesting authorization are different, the requester becomes the substitute taxpayer.

This provision sets fixed charges for using museum spaces, including separate hourly amounts for the second-floor hall and the esplanade, and allows the charge to be increased by security costs.

The IVAM administration decides the coefficient to apply, and the liquid amount is calculated by applying the stated coefficients and bonuses to the gross amount.

The authorization document must include the use conditions, maximum occupancy, fee or amount to be paid, and related details.

El uso de los espacios queda sujeto a las prioridades que fije el IVAM; la gerencia puede exigir fianza o seguro, con acreditación al menos 72 horas antes, y puede anular la autorización si no se acredita.

This provision says the taxable event for the fee is IVAM lending art works and bibliographic/documentary materials.

Certain public bodies and institutions with an IVAM exchange agreement are exempt from paying the fee.

The fee or amount to be paid accrues when IVAM authorizes the loan, and it becomes due at that same time.

Las personas físicas o jurídicas a quienes se conceda el préstamo de obras de arte son contribuyentes de esta tasa.

El devengo ocurre cuando se elabora o emite el informe del servicio; en un supuesto, el pago en período voluntario debe hacerse dentro de los dos meses siguientes al devengo, y en otro el importe es exigible al solicitar el servicio.

If the borrower of the works and the person requesting the loan are different, the requester is the tax substitute.

The full amount is calculated by applying the fixed amount set in the next table. Those amounts only cover loan management costs, not other technical-preparation expenses such as insurance, transport, or mail.

La cuota líquida se calcula aplicando una bonificación del 50 % sobre la cuota íntegra para ciertos organismos o entes del sector público.

El IVAM debe documentar el préstamo de obras de arte según sus condiciones, y el préstamo solo es válido y eficaz si el contribuyente suscribe esas condiciones.

For this fee, the taxable event is the IVAM’s transfer of exhibitions.

Certain public-sector bodies of the Generalitat and local entities of the Comunitat Valenciana are exempt from paying the fee.

The accrual and enforceability of the amount to be paid both arise when the document regulating the transfer of the exhibition is formalized.

Las personas físicas o jurídicas a las que se cedan las exposiciones son contribuyentes de esta tasa.

Si quien recibe la cesión de la exposición por el IVAM y quien la solicita no coinciden, la persona solicitante pasa a ser sustituto del contribuyente.

The full tax amount is calculated by applying the fixed amount shown in the following table.

This provision identifies who must pay the fee in two adoption-related cases.

The liquid fee is calculated by applying the specified coefficients and bonuses to the gross fee. The IVAM management decides which coefficient applies, and public-sector and local-entity cases receive set discounts.

IVAM must document exhibition transfers in the transfer conditions, which must include the date and venue, the fee or amount to be paid, related expenses, and the obligations of IVAM and the transferee.

This fee applies when authorization is given to exploit works whose intellectual property rights belong exclusively to IVAM.

Certain authorizations are exempt from paying the fee when they concern IVAM-exclusive works and the activity is scientific-teaching or strictly cultural, and carried out without profit.

The tax accrues when the authorization that is the taxable event is granted, and the amount due becomes enforceable at that same time.

Son contribuyentes de esta tasa las personas físicas o jurídicas autorizadas para explotar la actividad que constituye el hecho imponible.

If the person authorised to exploit and the person requesting use authorisation are different, the requester becomes the taxpayer’s substitute.

The full tax amount is calculated by applying the fixed amount shown in the following table.

La autorización para explotar estas obras debe quedar documentada en las condiciones de explotación, y solo será válida y eficaz si el contribuyente firma esas condiciones.

The fee applies when the IVAM library/documentation center issues a user card, except when the card is issued because of a Civil Registry rectification of sex and name.

This provision sets fixed euro amounts for two adoption-related services.

Esta disposición exime del pago de la tasa a varios grupos de contribuyentes y al personal vinculado al IVAM.

This provision says tax accrual happens when the service making up the taxable event is provided, and the amount due becomes payable at that same time.

The taxpayers for this fee are the people who use the services covered by the taxable event.

La cuota íntegra se calcula aplicando la cantidad fija indicada en el cuadro siguiente.

This provision defines the taxable event for this fee and says the listed administrative services are not subject to the fee when they result from correcting the sex and name entry in the Civil Registry.

The fee becomes due when the service is provided, and it is payable before accrual when the application is filed.

People who request the listed administrative services are contributors to this fee.

Fija importes unitarios para calcular la cuota íntegra de distintos trámites de juego y apuestas.

This provision defines when a fee’s taxable event arises.

Some persons are exempt from paying this fee, including the public prosecutor and parties with recognized legal aid.

La cuota líquida se calcula aplicando bonificaciones del 50% en varios supuestos de contribuyentes.

The tax accrues when copies of the documents or instruments are delivered, and the amount payable becomes enforceable earlier, when the request is filed.

Se identifica como contribuyentes de esta tasa a quienes sean parte en procedimientos judiciales y pidan los documentos o soportes cuya expedición genera el hecho imponible.

This provision sets fixed euro amounts for certain court document services.

La tasa se devenga por la expedición del Carnet Jove, pero no se aplica en dos supuestos de exención.

Several listed taxpayer groups are exempt from paying the fee.

The accrual happens when the Carnet Jove is issued, and the fee or amount due becomes enforceable before that, when the application is filed.

Applicants for the Carnet Jove are the taxpayers of this fee.

The full fee for issuing the Carnet Jove is 8.40 euros.

La cuota líquida se calcula aplicando una bonificación del 50% sobre la cuota íntegra en dos supuestos: familias numerosas o monoparentales de categoría general, y contribuyentes con discapacidad de al menos el 33%.

This provision defines the fee’s taxable event and lists the services that trigger it, with two exceptions that are not subject to the fee.

This provision says which services count as the taxable event for the fee, and exempts certain services when they result from correcting the sex and name entry in the Civil Registry.

Este artículo exime del pago de la tasa a ciertos contribuyentes en varias licencias y permisos de caza y pesca.

El devengo se produce cuando se presta el servicio que constituye el hecho imponible, y la exigibilidad de la cuota o cantidad a ingresar surge antes, cuando se presenta la solicitud.

The fee’s taxpayers are the people who request the service that makes up the taxable event.

The full tax amount is calculated by applying the fixed amount shown in the table.

Certain taxpayers get a reduced liquid quota for specific hunting and recreational fishing licences.

This provision says the fee’s taxable event is the processing of certain environmental administrative services.

The tax accrues when the service that creates the taxable event is provided, and the fee becomes due earlier, when the request, notice, or communication is made, except for certain services where it becomes due when the request is admitted for processing.

The taxpayers for this fee are the people who receive the services that make up the taxable event.

This provision sets fixed euro amounts for many environmental permit, emissions, and waste-management procedures.

El contribuyente puede aplicar ciertas bonificaciones sobre la cuota íntegra si cumple condiciones ambientales, de certificación o de tamaño empresarial.

This provision sets when a service tax accrues and when the amount becomes payable.

This provision says the fee is triggered by the environment ministry’s administrative services listed here.

The charge accrues when the procedure starts, and the amount to be paid becomes due at that same time.

The people who request the services that make up the taxable event are the taxpayers for this fee.

La cuota íntegra se calcula aplicando un importe fijo según el tipo de servicio indicado en la tabla.

La cuota líquida se calcula aplicando bonificaciones sobre la cuota íntegra, con porcentajes distintos según el tipo de servicio y si el contribuyente es pyme o tiene ciertos sistemas de gestión ambiental.

This provision says the taxable event for this fee is providing the listed services by the seed bank of the environment department.

The tax becomes due when the service constituting the taxable event is provided, and the amount payable becomes enforceable before that, when the request is filed.

The applicants for the services covered by the taxable event are the taxpayers for this fee.

This provision sets fixed euro amounts for the full fee, depending on the service type.

This provision says the fee’s taxable event is the provision of facultative work for setting out, direction, inspection, price review, or settlement of public works managed by the Generalitat.

This provision identifies who counts as taxpayers for the fee: people who request, or receive, any of the services that make up the taxable event.

The fee accrues when the corresponding service is provided, and the amount due becomes payable at that time.

The taxpayers for this fee are the awardees of Generalitat public works, for works where the taxable services are provided.

Sets how the full fee is calculated using fixed amounts, percentage rates, and a variable scale for certain works and price revisions.

This provision defines when a fee applies: to certain services provided by the Territorial Intellectual Property Registry of the Comunitat Valenciana, and it excludes services tied to correcting sex and name details in the Civil Registry.

The fee or amount becomes due when the application that starts the Territorial Registry of the Comunitat Valenciana’s action is submitted.

Individuals or legal entities that request the services making up the taxable event are contributors to this fee.

This provision sets fixed fees for several filing, certificate, and document-copy services.

This provision defines when the fee arises: the provision of specified healthcare and pharmaceutical services in the listed cases.

Certain taxpayers who are victims of violence against women are exempt from paying the fee if they prove that status using evidence allowed by Valencian regional rules.

The service accrues when it is provided, and the fee is generally enforceable before or at the same time as accrual.

This provision defines the taxable event for a fee: the fee applies to services that supervise compliance with authorization conditions for certain fishing vessels, aquaculture facilities, and related marketing establishments.

Esta tasa se devenga por la tramitación y expedición de ciertas licencias y duplicados por los órganos competentes, salvo cuando se trate de rectificación de sexo y nombre en el registro civil.

Several groups of taxpayers are exempt from paying the fee.

The tax accrual happens when the relevant administrative recognition and inspection actions are carried out, and the amount due becomes enforceable at that accrual moment.

The taxpayers for this fee are owners and transferors of rooms, premises, and dwellings when they use them themselves or let third parties inhabit them as tenants or similarly.

The taxable base is calculated by multiplying the usable floor area of the dwelling or premises by the applicable M module; if usable area is missing, it is calculated using 0.8 of built square meters.

The full tax amount is calculated by applying a 0.021% rate to the taxable base, and it must stay between EUR 6.60 and EUR 133.20.

The taxable event for this fee is the sale of the printed forms that must be included in the quality control book for housing construction works.

Services carried out for rehabilitation or new construction due to aluminosis or a public disaster are exempt from paying the fee.

The tax accrues when the corresponding forms are acquired, and the amount due becomes enforceable at that same time.

This provision says the taxpayers for this fee are the people who buy the printed forms covered by the taxable event.

La cuota íntegra es de 2,50 euros por impreso.

La cuota o cantidad a ingresar se vuelve exigible cuando se presenta la solicitud, antes del devengo, que ocurre al expedirse las licencias.

This provision sets when this fee is triggered for certain housing-related administrative actions and related reports, with exceptions for public-promotion housing and for mandatory urbanisation works in a specific case.

Some fee-paying activities are exempt from the fee.

This provision sets when the fee accrues and when it becomes payable for protected housing, protected building works, rehabilitation works, other protected actions, and related reports.

Esta disposición dice quiénes son contribuyentes de la tasa en dos supuestos concretos.

This provision explains how to calculate the taxable base in several protected-housing and protected-works cases.

The taxable base is reduced by the cost of the guarantee visa for certain protected-housing administrative acts, when the housing qualification file includes projects with that visa.

This provision sets the full tax amount by applying a percentage rate to the taxable base, with different rates for the listed service cases.

If, in a provisional rehabilitation qualification case, the fee is not paid in full or in part on time and properly, the application is treated as withdrawn.

This fee applies to certain listed administrative services, but not to those services when they result from correcting the sex and name entry in the Civil Registry.

Services provided for public-disaster rehabilitation and new construction are exempt from the fee.

Las personas que soliciten ciertas licencias son contribuyentes de esta tasa.

The levy accrues when the service is provided, and the amount becomes due at that time. If the service is provided only after a request, it becomes due when the request is made.

Las personas que soliciten los servicios que constituyen el hecho imponible son contribuyentes de esta tasa.

This provision sets fixed fees and one percentage-based fee for certain certificates, document certifications, and administrative concessions/authorizations.

This article says the fee applies when the competent bodies of the Generalitat provide administrative services to check compliance with safety rules for dams, reservoirs, and irrigation ponds in the Valencian Community, where those assets are outside the public hydraulic domain.

The tax accrues when the service that triggers the taxable event is provided, and the amount becomes due at that same time.

Los titulares de balsas de regadío son contribuyentes de esta tasa cuando se les presten los servicios que constituyen el hecho imponible.

La cuota íntegra se calcula con importes fijos de 150 euros según el cuadro del artículo.

This provision defines when the fee is chargeable.

Certain people are exempt from paying the fee.

The tax accrues when the service that gives rise to the taxable event is provided, with a special accrual rule for the case in article 34.1-1(c).

This provision sets fixed euro amounts for several fishing license types and for duplicate issuance.

This provision says which persons count as contributors: those who take certain tests or a training course, or who obtain the certification.

This provision sets fixed fee amounts for several services and selection-related tests and certificates.

La cuota líquida se calcula aplicando una bonificación del 50% sobre la cuota íntegra para ciertos contribuyentes con familia numerosa o monoparental de categoría general.

This provision says the fee applies to issuing or renewing the professional accreditation document for local police officers.

Certain people are exempt from paying the fee if they meet one of the listed conditions.

The fee becomes chargeable before the taxable event, when the application to issue or renew the professional accreditation document is filed.

Este artículo define como contribuyentes a las personas integrantes de la policía local de la Comunitat Valenciana que pidan la expedición o renovación del documento de acreditación profesional.

This provision sets fixed fees for issuing a professional card, a local police badge, a wallet, and for replacement after loss or theft.

The liquid tax amount is calculated by applying a 50% bonus to the full tax amount for eligible taxpayers in certain general-category large or single-parent families.

La tasa se devenga por la prestación, por la Dirección General de Urbanismo, de ciertos servicios administrativos sobre las ECUV y su inscripción en el RECUV.

This provision says the fee’s taxable event arises from services to issue, duplicate, revalidate, or renew professional titles or cards needed to work on ships, except when the title/card is handled to correct sex and name details in the Civil Registry.

The tax accrual happens when the service that is the taxable event is provided, and the amount due becomes enforceable before accrual when the request is made.

The full amount is calculated by applying the fixed amount shown in the following table.

La cuota líquida coincide con la cuota íntegra.

The taxpayers for this fee are the applicants for the services covered by the taxable event.

This provision says the taxable event for the fee is the private use of certain LABORA Formación facilities.

Los organismos o entes del sector público de la Generalitat no tienen que pagar esta tasa.

This provision says the charge accrues when the facilities begin to be effectively used, but the amount becomes due earlier, when the use authorization is formalized.

This provision says who counts as a taxpayer for this fee: natural or legal persons who use the spaces covered by the taxable event.

If the person using the spaces and the person requesting authorization are not the same, the person requesting authorization is the taxpayer substitute.

The integral amount is calculated by applying the amount set out in the following table, and that amount includes certain furniture, audiovisual or IT equipment, fixed lighting, air conditioning, cleaning, and security.

The tax accrues when the service that gives rise to the taxable event is provided, and the amount due becomes enforceable earlier, when the application is filed.

The liquid tax amount is calculated by applying a 20% reduction to the full tax amount for qualifying taxpayers.

This fee applies when someone participates in the procedure for recognising professional competencies gained through work experience or non-formal training.

Certain taxpayers are exempt from paying the fee.

The fee or amount payable becomes due when the registration application is filed in the relevant professional-competence recognition phase, and accrues later than that.

The taxpayers for these fees are the people who apply for the services that make up the taxable event.

The full tax amount is calculated by applying the fixed amount shown in the next table.

La cuota líquida se calcula aplicando un 50% de bonificación sobre la cuota íntegra para contribuyentes con discapacidad de al menos el 33%, salvo exención.

Las personas físicas que soliciten los servicios que constituyen el hecho imponible son contribuyentes de esta tasa.

The full amount is 11.75 euros for issuing, duplicate issuing, revalidation, or renewal of maritime identity titles or cards.

Esta disposición define cuándo nace el hecho imponible de la tasa: por la expedición o duplicado del título de buceador profesional básico o de la libreta de actividades profesionales subacuáticas, salvo en los casos de rectificación del sexo y el nombre en el Registro Civil.

The tax accrues when the service is provided, and the amount due becomes enforceable earlier, when the application is filed.

This provision says tax accrual happens when the service is provided, and the amount due becomes payable earlier, when the application is filed.

Esta disposición dice que son contribuyentes de la tasa las personas físicas que pidan la expedición o el duplicado del título de buceador profesional básico o de la libreta de actividades profesionales subacuáticas.

This provision sets fixed euro amounts for two services: issuing or duplicating a professional basic diver certificate, and issuing or duplicating the underwater professional activity logbook.

Article 3.6-1 is marked as repealed.

This provision is marked as repealed.

This article is marked as repealed.

This article is derogated.

This provision defines when the fee’s taxable event occurs for certain livestock-related administrative services, and lists two situations where it does not occur.

Hay una exención del pago de la tasa para ciertos ganaderos y titulares de explotaciones ganaderas, en supuestos concretos del artículo 3.7-5.

The tax becomes due when the service giving rise to the taxable event is provided, and the amount payable becomes enforceable at that same time; if the service is provided after a request, enforceability starts when the request is made.

The taxpayers for this fee are the people receiving the services that make up the taxable event.

For these fee-related services, the taxpayers are the vessel owners in one case and the holders of the relevant authorizations in the other.

This provision sets fixed fees and minimum charges for a list of animal health services, inspections, certificates, and registrations.

Certain animal-health analysis fees are reduced by set percentages depending on the type of joint request and the number of samples, with an extra discount for requests from extensive livestock farms.

This provision says the fee is triggered when public laboratories dependent on the Generalitat provide the services listed in Article 3.8-4.

The tax accrues when the service making up the taxable event is provided, and the amount due becomes payable earlier, when the request is filed.

Persons who are farmers or nursery growers are taxpayers for this fee when they request the services that make up the taxable event.

La cuota íntegra se calcula aplicando una cuantía fija del cuadro de tarifas.

This article says when a fee becomes chargeable: academic services for certain non-regulated training courses and related administrative services.

Algunas personas quedan exentas de pagar la tasa por servicios académicos si cumplen ciertas condiciones.

This provision sets when accrual and payment exigibility arise for academic and administrative services.

The taxpayers for this fee are the people who receive the services that make up the taxable event.

La cuota íntegra se calcula aplicando un importe fijo según el tipo de autorización o servicio.

This provision sets fixed euro amounts for different academic and administrative services.

La cuota líquida se calcula aplicando bonificaciones sobre la cuota íntegra.

This provision defines when a fee is triggered for certain agricultural administrative services, and says the fee does not arise in a specific civil-registry correction case.

The tax accrual occurs when the service is provided, and the amount payable becomes due at that time.

This provision says the taxpayers of the fee are the people who receive the services that make up the taxable event, whether provided on the administration’s own initiative or at a party’s request.

This provision sets fixed euro fees for a list of plant and seed registry, inspection, laboratory, and optional reporting services.

La cuota líquida se calcula restando a la cuota íntegra una bonificación del 15%, 25% o 30% según cuántas muestras ya se hayan analizado en el mismo año natural para el mismo contribuyente.

This provision says the fee is triggered when services are provided in the registry for the listed procedures, if they are started at the request of the interested person.

Certain public bodies are exempt from paying the fee for issuing certificates and paper copies (or copies that require converting the information to another format) of files in the specified register, when acting within their official functions.

The tax accrues when the relevant services are provided, and the fee or amount payable becomes due before accrual when the request is filed; for copies, due date is at delivery to the applicant.

This provision says the fee is triggered by analytical determinations performed by public laboratories dependent on the Generalitat.

Son contribuyentes de esta tasa los colegios profesionales y consejos valencianos de colegios profesionales de la Comunitat Valenciana que presenten solicitudes de inicio de servicios que integran el hecho imponible.

La cuota íntegra se calcula aplicando la cantidad fija indicada en el cuadro siguiente.

The fee’s taxable event is the provision of registry services for certain foundation-related procedures requested by the interested person.

Some public bodies and certain foundation-related services are exempt from paying the fee in the situations described here.

The tax becomes due when the services that make up the taxable event are provided. Foundations registered or seeking registration, and other persons who request the start of the relevant services, are taxpayers for this fee.

Las fundaciones inscritas o que pretendan inscribirse en el Registro de Fundaciones de la Comunitat Valenciana, y otras personas que presenten solicitudes de inicio de ciertos servicios, son contribuyentes de esta tasa.

The full amount is calculated by applying the fixed amount shown in the next table.

This provision defines the taxable event for a fee tied to certain administrative services and actions related to public road transport services.

This provision says tax accrual happens when the administration carries out the relevant services or acts, and the amount becomes payable at that time.

The taxpayers for this fee are contractors of public road transport services when any service or activity that forms the taxable event is provided.