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Practical manual for Income Tax 2020.

For birth or adoption of children with disabilities

Regulations: Art. 4.One.c), Four and Fifth Law 13/1997, of December 23, regulating the autonomous section of the personal income tax and other transferred taxes, of the Valencian Community.

Deduction amounts

  • 224 euros when the child is the only one who suffers from a physical or sensory disability equal to or greater than 65%, or a mental disability, with a degree of disability equal to or greater than 33%

  • 275 euros , when the child, who suffers from said disability has at least one sibling with a physical or sensory disability equal to or greater than 65%, or a mental disability equal to or greater than 33%.

    The status of a person with a disability shall be accredited by the corresponding certificate issued by the competent bodies in matters of social services of the Generalitat or by the corresponding bodies of the State or other Autonomous Communities.

Requirements and other conditions for the application of the deduction

  • That the child was born or adopted during the 2020 financial year and meets the requirements that entitle him/her to the application of the corresponding minimum for descendants established by the state regulations governing IRPF .

  • That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, is not greater than:

    • - 25,000 euros in individual declaration.
    • - 40,000 euros in joint declaration.
  • The deduction will also be applicable, even if the disability does not reach the degrees mentioned above, in those cases in which the disability is declared judicially.
  • When more than one taxpayer declarant is entitled to apply this deduction, its amount will be prorated equally .

Quantitative limits of the deduction

  • The full amount of the deduction (224 or 275 euros, as appropriate) will only apply to taxpayers whose sum of the general taxable base and the savings taxable base ( boxes [ 0500 ] and [ 0510 ] of the declaration) is less than 23,000 euros, in individual taxation, or less than 37,000 euros, in joint taxation.

  • When the sum of the general taxable base and the savings taxable base of the taxpayer is between 23,000 and 25,000 euros , in individual taxation, or between 37,000 and 40,000 euros , in joint taxation, the deduction amounts will be as follows:

    1. In individual taxation, the result of multiplying the amount of the deduction (224 or 275 euros, as appropriate) by a percentage obtained by applying the following formula:

      100 × (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general and savings taxable base and 23,000)

    2. In joint taxation , the result of multiplying the amount of the deduction (224 or 275 euros, as appropriate) by a percentage obtained by applying the following formula:

      100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 37,000)

Compatibility

This deduction is compatible with the previous deductions, "For birth, adoption or foster care", "For multiple births or adoptions" and with the deduction "For large or single-parent families".