For amounts intended for the acquisition of school supplies
Regulations: Art. 4.One.v), Four and Fifth Law 13/1997, of December 23, regulating the autonomous section of the personal income tax and other transferred taxes, of the Valencian Community .
Amount of deduction
100 euros for each child or minor fostered in permanent foster care who, on the date the tax is due (normally 31 December), is enrolled in a public or private school in the Valencian Community in Primary Education, Compulsory Secondary Education or in special education units.
Requirements and other conditions for the application of the deduction
- That the children or foster children give the right to the application of the corresponding minimum for descendants established by the state regulations governing the tax.
- That the taxpayer is and registered as a job seeker in a public employment service When the parents or foster parents live together, this circumstance may be fulfilled by the other parent or adopter.
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That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, does not exceed the following amounts:
- When two reporting taxpayers have the right to apply this deduction, its amount will be prorated between them in equal parts .
- The amount of this deduction will be prorated by the number of days of the tax period in which the requirement is met that the taxpayer is unemployed and registered as a job seeker with a public employment service. For these purposes, when parents or foster parents, who live together, meet this requirement, the sum of the days of both will be taken into account, with the limit of the tax period.
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The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit .
This requirement is established by the Sixteenth Additional Provision of Law 13/1997, of December 23, which regulates the autonomous section of the Personal Income Tax and other transferred taxes.
Quantitative limits of the deduction
- The full amount of the deduction (100 euros for each child or fostered minor) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros, in individual taxation, or less than 37,000 euros, in joint taxation.
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When the sum of the general taxable base and the savings taxable base of the taxpayer is between 23,000 and 25,000 euros , in individual taxation, or between 37,000 and 40,000 euros, in joint taxation, the deduction amounts and limits will be the following:
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In individual taxation, the result of multiplying the amount of the deduction (100 euros for each child or foster child) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general and savings taxable base and 23,000)
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In joint taxation , the result of multiplying the amount of the deduction (100 euros for each child or foster child) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 37,000)
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