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Practical Income Manual 2019.

Community of Valencia

Due to personal and family circumstancesRelative to habitual residenceBy donations and donationsOther deductible concepts
  • Birth, adoption or foster care.
  • Multiple birth or adoption.
  • Birth or adoption. of children with disabilities.
  • Large or single-parent family.
  • For taxpayers with disabilities.
  • Performance by one of the spouses of unpaid work at home.
  • Daycare and custody of children or permanent foster children under 3 years of age.
  • Ascendants over 75 years of age or over 65 years of age with disabilities.
  • For taxpayers with two or more descendants.
  • Acquisition of first habitual residence for young people.
  • Acquisition of habitual residence by people with disabilities.
  • Acquisition/rehabilitation of habitual residence with public aid.
  • Primary residence rental.
  • Leasing housing for activities in a different municipality.
  • Conservation or improvement works on the quality, sustainability and accessibility of habitual residences carried out in 2014 and 2015.
  • Conservation or improvement works on the quality, sustainability and accessibility of habitual residences carried out in the period.
  • Installations for self-consumption of electrical energy or for the use of renewable energy sources in the home or building where it is located.
  • Donations with ecological purposes.
  • Donations of assets from the Valencian Cultural Heritage.
  • Donations for the conservation, repair and restoration of assets of the Valencian Cultural Heritage.
  • Donations destined to promote the Valencian Language.
  • Donations or transfers of use or loans for other purposes of a cultural, scientific or non-professional sports nature
  • Reconciliation of work with family life.
  • Amounts allocated by their owners to the conservation, repair and restoration of assets of the Valencian Cultural Heritage.
  • For amounts from public aid granted by the Generalitat for maternity protection.
  • For acquisition of school supplies.
  • Amounts destined for cultural fertilizers.
  • By obtaining income derived from the rental of housing whose rent does not exceed the reference price for private rentals (lessor's deduction).