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Form 100. Personal Income Tax Declaration 2023

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

Amount

330 euros.

This amount will increase by 132, 198 or 264 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.

For the 2023 financial year, taxpayers residing in the municipalities that appear, at least, in the annex to one of the following resolutions may be beneficiaries of the deduction:

Resolution of June 21, 2022 , of the Presidency of the Generalitat, assigning the specific line of the Municipal Cooperation Fund to Fight Depopulation of the Municipalities of the Valencian Community to the respective beneficiary entities, for the 2022 budget year.

Resolution of October 23, 2023 of the Presidency of the Generalitat, assigning the specific line of the Municipal Cooperation Fund for the Fight against Depopulation of the Municipalities of the Valencian Community to the respective beneficiary entities, for the 2023 budget year.

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.