Valence tautomeric complexes combine redox-active ligands and transition metal ions with two or more accessible oxidation states, exhibiting two nearly degenerated electronic states with localized electronic structures. Charge distribution in such electronic isomers has an appreciable sensitivity to the environment so an external perturbation, like photons, temperature and/or pressure, may lead to an intramolecular electron transfer between both redox active units and therefore to a reversible interconversion between the two degenerated electronic states. Moreover, since each electronic isomer exhibits different optical, electronic and/or magnetic properties, these complexes are being proposed as candi-