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Practical manual for Income Tax 2020.

Community of Valencia

Due to personal and family circumstancesRelating to the habitual residenceFor donations and giftsOther deductible concepts
  • By birth, adoption or foster care.
  • By multiple birth or adoption.
  • For the birth or adoption of children with disabilities.
  • For holding the title of large family or single-parent family.
  • For amounts intended for non-occasional custody in nurseries and early childhood education centres, of children or those fostered in the permanent foster care modality, under 3 years of age.
  • For taxpayers with a disability level equal to or greater than 33%, aged 65 or over.
  • For ascendants over 75 years of age, and for ascendants over 65 years of age with disabilities.
  • Due to one of the spouses performing unpaid household chores.
  • For taxpayers with two or more descendants.
  • For amounts intended for the acquisition of their habitual residence by persons with disabilities.
  • For amounts allocated to the acquisition or rehabilitation of habitual housing from public aid.
  • For leasing a habitual residence.
  • For renting a home as a result of carrying out an activity, on one's own account or on behalf of another, in a municipality other than the one in which the taxpayer previously resided.
  • For investments in self-consumption electricity facilities or those intended to use certain renewable energy sources in the homes or buildings where they are located.
  • For works to preserve or improve the quality, sustainability and accessibility of the habitual residence carried out during the period.
  • For works to conserve or improve the quality, sustainability and accessibility of the habitual residence carried out in 2014 and 2015.
  • For donations with ecological purposes.
  • For donations of goods from the Valencian Cultural Heritage.
  • For donations for the conservation, repair and restoration of assets of the Valencian Cultural Heritage.
  • For donations intended to promote the Valencian language.
  • For donations or transfers of use or loans for other cultural, scientific or non-professional sports purposes.
  • For monetary donations aimed at financing research, innovation and scientific or technological development programs in the field of treatment and prevention of infections caused by Covid-19.
  • For donations to contribute to the financing of expenses caused by the health crisis caused by Covid-19
  • For the reconciliation of work and family life.
  • For amounts allocated by their holders to the conservation, repair and restoration of assets of the Valencian Cultural Heritage.
  • 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.
  • For the purchase of school supplies.
  • For amounts allocated to cultural fertilizers.
  • For obtaining income from the leasing of housing whose rent does not exceed the reference price for private rentals (landlord deduction).
  • For amounts from public aid granted by the Generalitat under Decree Law 3/2020, of April 10, to workers affected by an ERTE and to those who have reduced their working hours for family conciliation due to the declaration of the state of alarm due to the health crisis caused by Covid-19.
  • For amounts from public aid granted by the Generalitat under Order 5/2020, of June 8, for the acquisition or electrification of urban bicycles and electric personal mobility vehicles.