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

Amount

330 euros.

This amount will be increased by 132, 198 or 264 euros if the taxpayer is entitled to the application of the minimum for descendants established by the state regulations governing the tax for one, two or three or more persons, respectively.

Requirements and conditions

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

• When two or more taxpayers are entitled to apply the minimum for descendants of 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 having to increase or multiply them based on the number of members of the family unit.

• For a municipality to be considered at risk of depopulation, it must be a beneficiary of the Municipal Cooperation Fund for the fight against depopulation of the municipalities of the Valencian Community in the budget year in which the tax accrues, or in the previous year. The municipalities that give the right to the deduction are those included in the files "Municipalities benefiting from the cooperation fund 2024" and "Municipalities benefiting from the cooperation fund 2025".

Incompatibility

The application of these additional amounts will be incompatible, for the same descendant or assimilated person, with the deductions "For birth, adoption, delegation of guardianship for adoption purposes or family foster care", "For multiple births or adoptions", "For birth, adoption, foster care or delegation of guardianship of persons with disabilities".

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

Completion

If, according to the above, you are entitled to apply the deduction, you will check the box provided for this purpose. 

Additionally, you will enter the data requested in section A) and/or in section B).

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

If, in addition to common descendants, one of the spouses has other descendants, he or she will record their number in section B).

Section B) must be completed when there is no marriage or when the spouses have opted for individual data capture or when the children are not common to the spouses.

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

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

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

• On 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 "Individual taxation" and/or "Joint taxation" column.

• On the first line: the taxpayer's descendants when both ascendants are entitled to this deduction and the minimum for descendants and neither of them applies any of the regional deductions for birth, adoption, delegation of guardianship for adoption purposes or foster care, for multiple births or adoptions or for birth, adoption, foster care or delegation of guardianship of persons with disabilities

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

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