10.15.31. For habitually residing in a municipality at risk of depopulation

Amount

300 euros.

This amount will be increased by 120, 180 or 240 euros in the event that the taxpayer has the right to apply the minimum for descendants established by the state regulations regulating the tax for one, two or three or more people, respectively.

Requirements and conditions

• The concept of habitual residence will be that included in the state regulations regulating the tax.

• When two or more taxpayers are entitled to the application of the minimum for descendants by the same person, these additional amounts will be prorated among them in equal parts.

• The amounts of the deduction will be applied in identical amounts in joint taxation, without their elevation or multiplication depending on the number of members of the family unit.

• It will be considered a municipality at risk of depopulation:

  1. The municipality that is a beneficiary of the Municipal Cooperation Fund for the fight against depopulation of the municipalities of the Valencian Community in the budgetary year in which the tax accrual occurs or in the previous one for complying with at least five of the following requirements:

     • Population density. Number of inhabitants: less than or equal to twenty inhabitants per square kilometer.

     • Population growth. Population growth rate in the period included in the last twenty years: less than or equal to 0%.

     • Vegetative growth rate. Percentage that represents the natural balance (difference between births and deaths) of the population in the period between the last twenty years: less than or equal to -10%.

     • Aging index. Percentage represented by the population over 64 years of age over the population under 16 years of age: greater than or equal to 250%.

     • Dependency index. Quotient between the sum of the population of those under 16 years of age and over 64 years of age and the population between 16 and 64 years of age, multiplied by 100: greater than or equal to 60%.

     • Immigration rate. Percentage that represents the migratory balance in the period between the last ten years (difference between population entries and exits for migratory reasons) over the total population of the last year: less than or equal to zero.

  2. Municipalities that, even without meeting the indicated requirements, belong to functional areas with a demographic density equal to or less than 12.5 inhabitants per square kilometer. The functional areas will be determined in accordance with the official data on territorial demarcations registered in the Registry of Local Entities of the Valencian Community, created by Decree 15/2011, of February 18, of the Consell.

Incompatibility

The application of these additional amounts will be incompatible, for the same descendant or similar, with the deductions "For birth, adoption or foster care", "For multiple births or adoption", "For birth or adoption of children with disabilities".

So, for the purposes of determining the applicable increased amounts, the descendants to be taken into account are only those for whom there is the right to apply the minimum for descendants and who, furthermore, do not give the right to the aforementioned deductions.

Completion

If, as stated above, you have the right to apply the deduction, you must check the box provided for this purpose. 

Additionally, it will record the data requested in section A) and/or section B).

Section A) will only be completed by married couples who have not opted for individual data capture to record common "descendants".

If, in addition to common "descendants", any of the spouses have other "descendants", they will record their number in section B).

Section B) will be completed when there is no marriage or when they have opted for individual data capture or when it involves descendants not common to the spouses.

Within section A) it will be reflected separately in the column "Individual taxation" and "Joint taxation"

• In the first line: the number of descendants for whom both spouses are entitled to this deduction provided that neither of the spouses applies for these descendants any of the regional deductions for birth, adoption or foster care, for multiple births or adoption or for the birth or adoption of a disabled child physical or sensory.

  To check whether or not these deductions apply, you can consult boxes 1083, 1084 and 1085 of the individual returns and the joint return.

• In the second line: the number of descendants for which only one of the spouses is entitled to this deduction. 

Within section B) it will be reflected separately in the column "Individual taxation" and/or "Joint taxation"

• In the first line: the descendants of the taxpayer when both ascendants are entitled to this deduction and to the minimum for descendants and none of them applies for them any of the regional deductions for birth, adoption or foster care, for multiple births or adoption or for the birth or adoption of a child physically or sensory disabled.

  To check whether or not these deductions apply, you can consult boxes 1083, 1084 and 1085 of the parents' individual returns and, where applicable, in the joint return.

• In the second line: the number of descendants for which only one of the parents is entitled to this deduction.