10,15. Community of Valencia

The following deductions may be applied to the autonomous region of the total tax payable by taxpayers resident in the Valencian Community.

In the event of joint taxation, the family unit will be charged the Autonomous Community deductions that had been paid to its different members in the event of individual taxation, taking into account the rules for individualization of the income and the changes in equity of the different sources of income contained in the state tax regulations.

1. 10,15,1. By birth, adoption or fostering of a family member
2. 10,15,2. By multiple birth or adoption
3. 10,15,3. For birth or adoption of children with disabilities
4. 10,15,4. By large or single-parent family
5. 10,15,5. For amounts intended for non-occasional custody in nurseries and primary childhood education centres for children or permanent foster children under three years old
6. 10,15,6. For reconciliation of work with family life
7. 10,15,7. For taxpayers with a degree of disability of 33% or more, of age equal to or greater than 65 years
8. 10,15,8. By ascendants over 75 or over 65 who are people with disabilities
9. 10,15,9. For the performance by one of the spouses of the family unit of unpaid household chores
10. 10,15,10. For the first purchase of your main home by taxpayers of age equal to or less than 35 years old
11. 10,15,11. For the acquisition of a primary residence by persons with disabilities
12. 10,15,12. For amounts intended for the purchase or renovation of a primary residence from public aid
13. 10,15,13. For leasing the main residence
14. 10,15,14. For renting a property for activities in different municipalities
15. 10,15,15. For obtaining income derived from the rental of a home whose rent does not exceed the reference price of private rentals
16. 10,15,16. For donations for ecological purposes
17. 10,15,17. For donations of goods belonging to Valencian cultural heritage
18. 10,15,18. For amounts donated for the conservation or restoration of property belonging to Valencian cultural heritage
19. 10,15,19. For amounts allocated by its holders to the conservation, repair and restoration of property belonging to the Valencian cultural heritage
20. 10,15,20. For donations to promote the Valencian language
21. 10,15,21. By taxpayers with two or more descendants
22. 10,15,22. For amounts from public aid granted by the Government under the provisions of Act 6/2009 of 30 June, of the Government of the Protection of maternity
23. 10,15,23. For the acquisition of school material
24. 10,15,24. For conservation and improvement work in the main residence
25. 10,15,25 For donations or transfers of use or combogiato for other purposes
26. 10,15,26 For amounts for cultural deposits
27. 10,15,27 For investment in electrical energy self-supply facilities