Valles de Palenzuela

Infobox City
official_name = Valles de Palenzuela, Spain | nickname = |
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| map_caption = | subdivision_type = Country | subdivision_name = Spain | subdivision_type1 = Autonomous community | subdivision_name1 = Castile and León | subdivision_type2 = Province | subdivision_name2 = Burgos | subdivision_type3 = Municipality | subdivision_name3 = Valles de Palenzuela | leader_title = | leader_name = | area_magnitude = | area_total_km2 = 20 | area_land_km2 = | area_water_km2 = | elevation_m = | population_as_of = 2004 | population_note = | population_total = 103 | population_density_km2 = 5.2 | timezone = CET | utc_offset = +1 | timezone_DST = CEST | utc_offset_DST = +2 | latitude = | longitude = | website = | footnotes = |

Valles de Palenzuela is a municipality located in the province of Burgos, Castile and León, Spain. According to the 2004 census (INE), the municipality has a population of 103 inhabitants.