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Practical manual for Income Tax 2019.

Community of Valencia

  1. By birth, adoption or foster care
  2. Due to multiple births or adoption
  3. For birth or adoption of children with disabilities
  4. For large or single-parent family
  5. For the amounts allocated to non-occasional custody in daycare centers and first cycle early childhood education centers of children or children under the permanent foster care modality, under three years of age.
  6. By reconciling work with family life
  7. For taxpayers with disabilities, in a degree equal to or greater than 33 percent, age equal to or greater than 65 years
  8. For ascendants over 75 years of age or over 65 years of age with disabilities
  9. Due to the performance by one of the spouses of the family unit of unpaid work at home
  10. For obtaining income from rental housing, whose rent does not exceed the reference price of the private rents of the Valencian Community
  11. For the first acquisition of their habitual residence by taxpayers aged 35 or under
  12. For acquisition of habitual residence by people with disabilities
  13. For amounts destined for the acquisition or rehabilitation of habitual residence, coming from public aid
  14. Joint requirement for certain regional deductions related to habitual residence
  15. For rental of main residence
  16. For renting a home, as a consequence of carrying out an activity, on one's own account or on behalf of others, in a different municipality
  17. For investments in installations for self-consumption of electrical energy or intended for the use of certain renewable energy sources in homes in the Valencian Community, as well as for the participation fee in investments in collective facilities where the homes are located.
  18. For donations with ecological purposes
  19. For donations of property belonging to the Valencian Cultural Heritage
  20. For donations for the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage
  21. For amounts allocated by their owners to the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage
  22. For donations allocated for the promotion of the Valencian language
  23. For donations or transfers of use or loans for other purposes of a cultural, scientific or non-professional sports nature.
  24. Documentary justification of certain regional deductions for donations or transfers of use or loan
  25. Joint requirement for certain regional deductions for donations or transfers of use or loan
  26. For taxpayers with two or more descendants
  27. For amounts from public aid granted by the Generalitat within the framework of the provisions of Law 6/2009, of June 30, of the Generalitat, on maternity protection
  28. For amounts intended for the acquisition of school supplies
  29. For works of conservation or improvement of quality, sustainability and accessibility in the habitual residence, carried out in the period
  30. For conservation or improvement works on the quality, sustainability and accessibility of habitual residences carried out in 2014 and 2015.
  31. For amounts destined for cultural fertilizers