Due to the performance by one of the spouses of the family unit of unpaid household work
Regulations: Art. 4.One.i), 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.
Amount of deduction
153 euros .
For the purposes of applying this deduction, it is understood that one of the spouses performs unpaid work in the home when in a family unit made up of both spouses who are not legally separated and, if there are any, by minor children, with the exception of those who, with the consent of their parents, live independently of them, and by legally incapacitated adult children subject to extended or rehabilitated parental authority, only one of its members receives income from work or economic activities .
Requirements and other conditions for the application of the deduction
- That the sum of the general and savings taxable bases of the family unit , boxes [ 0500 ] and [ 0510 ] of the declaration, does not exceed the amount of 25,000 euros .
- That none of the members of the family unit obtain capital gains , gross returns on movable or immovable capital , which, in total, exceed 357 euros , nor are real estate income to them.
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That the spouses have two or more descendants that give them the right to the corresponding reduction in the concept of minimum per descendant established by the state regulations governing IRPF .
Note: Once the above requirements have been met, this deduction may be applied in the joint declaration of the family unit. In the event that members of the family unit file individual tax returns, this deduction may only be applied in the return of the spouse who does not earn income.
Quantitative limits of the deduction
- full amount of the deduction will apply in cases where the sum the taxable bases of the family unit is less than 23,000 .
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When the sum of the taxable bases of the family unit is between 23,000 and 25,000 euros, the deduction amount will be the result of multiplying the deduction amount or limit by a percentage obtained from the application of 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)