Community of Valencia

Taxpayers who in 2022 had their habitual residence in the territory of the Valencian Community will be able to apply the following regional deductions:

1. For birth or adoption of children with disabilities

   (Art. 4.One.c), Four and Fifth and sixth additional provision Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community)

2. For taxpayers with disabilities, aged 65 or over
3. For ascendants over 75 years of age or over 65 years of age with disabilities

   (Art. 4.One.h), Four and Fifth and sixth additional provision Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community)

4. For hiring indefinitely people affiliated with the Special System for Household Employees of the General Social Security Regime for the care of people

   (Art. 4.One.i), 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)

5. For acquisition of habitual residence by people with disabilities

   (Art. 4.One.l) and sixteenth additional provision of Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community)

6. For rental of main residence

   (Art. 4.One.n), Four and Fifth and sixteenth additional provision Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community)

7. For works of conservation or improvement of quality, sustainability and accessibility in the habitual residence, carried out in the period

   (Art. 4.One.w), Four and Fifth and sixteenth additional provision Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community)