Community of Valencia

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other 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 household chores. Childcare and custody of children or permanent foster children under 3 years of age. Ancestors over 75 years of age or over 65 years of age with disabilities. For taxpayers with two or more descendants.	Purchase of first habitual residence by young people. Acquisition of primary residence by persons with disabilities. Acquisition/rehabilitation of primary residence with public aid. Lease of habitual residence. Housing rental for activities in a different municipality. Conservation or improvement works on the quality, sustainability and accessibility of primary residences carried out in 2014 and 2015. Conservation or improvement works on the quality, sustainability and accessibility of the habitual residence carried out during the period. Installations for self-consumption of electrical energy or for the use of renewable energy sources in the home or building where they are located.	Donations for 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 for the promotion of the Valencian language. Donations or transfers of use or loans for other cultural, scientific or non-professional sports purposes	Reconciling work and family life. Amounts allocated by their holders 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 the purchase of school supplies. Amounts allocated to cultural fertilizers. For obtaining income from the leasing of housing whose rent does not exceed the reference price for private rentals (landlord deduction).