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Form 100. Personal Income Tax Return 2019

10.15. Community of Valencia

The deductions indicated below may be applied to the autonomous part of the full tax rate of taxpayers residing in the Valencian Community.

In the case of joint taxation, the regional deductions that would have corresponded to its different members in the case of individual taxation will be attributed to the family unit, taking into account the rules for individualization of income and changes in assets from the different sources of income contained in the state regulations governing the tax.

  1. 10.15.1. By birth, adoption or foster care
  2. 10.15.2. Due to multiple births or adoption
  3. 10.15.3. For birth or adoption of children with disabilities
  4. 10.15.4. For large or single-parent family
  5. 10.15.5. For the amounts allocated to non-occasional custody in nurseries and early childhood education centers of children or permanent foster children under three years of age
  6. 10.15.6. By reconciling work with family life
  7. 10.15.7. For taxpayers with a degree of disability equal to or greater than 33 percent, aged 65 years or older
  8. 10.15.8. For ascendants over 75 or over 65 who are disabled
  9. 10.15.9. Due to the performance by one of the spouses of the family unit of unpaid work at home
  10. 10.15.10. For the first acquisition of their habitual residence by taxpayers aged 35 or under
  11. 10.15.11. For acquisition of habitual residence by people with disabilities
  12. 10.15.12. For amounts allocated to the acquisition or rehabilitation of habitual housing from public aid
  13. 10.15.13. For rental of main residence
  14. 10.15.14. For leasing a home for activities in a different municipality
  15. 10.15.15. For obtaining income derived from the leasing of housing whose rent does not exceed the reference price for private rentals
  16. 10.15.16. For donations with ecological purposes
  17. 10.15.17. For donations of goods that are part of the Valencian cultural heritage
  18. 10.15.18. For amounts donated for the conservation, repair or restoration of assets that are part of the Valencian cultural heritage
  19. 10.15.19. For amounts allocated by their owners to the conservation, repair and restoration of assets that are part of the Valencian cultural heritage
  20. 10.15.20. For donations intended for the promotion of the Valencian language
  21. 10.15.21. For taxpayers with two or more descendants
  22. 10.15.22. For amounts from public aid granted by the Generalitat within the framework of the provisions of Law 6/2009 of June 30, of the Generalitat on maternity protection
  23. 10.15.23. For the purchase of school supplies
  24. 10.15.24. For conservation and improvement works in the habitual residence
  25. 10.15.25 for donations or transfers of use or loan for other purposes
  26. 10.15.26 For amounts allocated to cultural fertilizers
  27. 10.15.27 For investment in self-consumption facilities for electric energy