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Form 100. Personal Income Tax Return 2025

10.15. Community of Valencia

  1. 10.15.1. By birth, adoption, delegation of guardianship for adoption purposes or foster care
  2. 10.15.2. Due to multiple births or adoption
  3. 10.15.3. By birth, adoption, foster care or delegation of guardianship of persons with disabilities
  4. 10.15.4. For large or single-parent family
  5. 10.15.5. For amounts intended for non-occasional custody in nurseries and first cycle early childhood education centers of children or adopted or fostered persons or persons with delegated guardianship for adoption purposes, 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. For hiring indefinitely people affiliated with the Special System for Household Employees of the General Social Security Regime for the care of people
  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 rent or payment for the transfer of use of the habitual 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 property belonging to the Valencian Cultural Heritage
  18. 10.15.18. For donations for the conservation, repair and restoration of property belonging to the Valencian Cultural Heritage
  19. 10.15.19. For amounts allocated by the donors for the conservation, repair and restoration of property belonging to the Valencian Cultural Heritage
  20. 10.15.20. For donations allocated for the promotion of the Valencian language
  21. 10.15.21. For taxpayers with two or more descendants
  22. 10.15.22. For the purchase of school supplies
  23. 10.15.23. For conservation or improvement works in the habitual residence carried out in the period
  24. 10.15.24. For donations or transfers of use or loans for other purposes of cultural, scientific or non-professional sports interest
  25. 10.15.25. For amounts destined for cultural fertilizers
  26. 10.15.26. For amounts invested in self-consumption facilities or in the generation of electrical or thermal energy through renewable sources
  27. 10.15.27. For public aid granted by the Generalitat under Decree Law 3/2020
  28. 10.15.28. For monetary donations aimed at financing COVID-19 scientific or technological research, innovation and development programs
  29. 10.15.29. For donations to contribute to the financing of expenses caused by the health crisis caused by Covid-19
  30. 10.15.30. For the acquisition of new vehicles belonging to the categories included in Order 5/2020, of June 8
  31. 10.15.31. For habitually residing in a municipality at risk of depopulation
  32. 10.15.32. Due to the increase in the costs of external financing in the investment of the habitual residence
  33. 10.15.33. For amounts paid for fertility treatments performed in authorized clinics or centers
  34. 10.15.34. For amounts paid for certain health expenses
  35. 10.15.35. For amounts paid for expenses associated with the practice of sports and healthy activities
  36. 10.15.36. By investment in the acquisition of shares or social participations in new or recently created entities
  37. 10.15.37. To allocate amounts to alleviate material damage to the habitual residence resulting from the storm
  38. 10.15.38. For contributions to the equity of entities that carry out economic activities
  39. 10.15.39. Other deductions