Community of Valencia

Regulations: Article 2 bis of Law 13/1997, of December 23, regulating the autonomous section of the personal income tax and other transferred taxes, of the Valencian Community

Residents of the Valencian Community will apply the following amounts as minimums for taxpayers, for ascendants and for autonomous disability:

Taxpayer tax-free threshold

• 6,105 euros per year in general.

• Plus 1,265 euros per year for taxpayers over 65 years of age.

• Additionally 1,540 euros per year per taxpayer over 75 years of age.

Tax-free threshold for ascendants

• 1,265 euros per year for each ascendant over 65 years of age or with a disability, regardless of age.

• Plus 1,540 euros per year for each ascendant over 75 years of age.

Minimum for disability of the taxpayer and ascendants

• 3,300 euros per year for each taxpayer or ascendant, when they are a person with a degree of disability equal to or greater than 33% and less than 65%.

• 9,900 euros per year for each taxpayer or ascendant, when they are a person with a degree of disability equal to or greater than 65%.

• Plus 3,300 euros per year for each taxpayer or ascendant who proves that they need help from third parties or have reduced mobility, or a degree of disability equal to or greater than 65%.