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Practical Income Manual 2020.

Community of Valencia

Due to personal and family circumstancesRelative to habitual residenceBy donations and donationsOther deductible concepts
  • By birth, adoption or foster care.
  • Due to multiple births or adoption.
  • Due to the birth or adoption of children with disabilities.
  • For holding the title of large family or single-parent family.
  • For amounts intended for non-occasional custody in daycare centers and first cycle early childhood education centers, of children or foster children under 3 years of age in the form of permanent foster care.
  • For taxpayers with a degree of disability equal to or greater than 33 percent, age equal to or greater than 65 years.
  • For ascendants over 75 years of age, and for ascendants over 65 years of age with disabilities.
  • Due to the performance by one of the spouses of unpaid work at home.
  • For taxpayers with two or more descendants.
  • For amounts destined for the acquisition of their habitual residence by people with disabilities.
  • For amounts allocated to the acquisition or rehabilitation of habitual residence from public aid.
  • For renting a habitual residence.
  • For renting housing as a result of carrying out an activity, on one's own account or as an employee, in a municipality other than the one in which the taxpayer previously resided.
  • For investments in installations for self-consumption of electrical energy or intended for the use of certain renewable energy sources in the homes or buildings where they are located.
  • For conservation or improvement works on quality, sustainability and accessibility in the habitual residence carried out in the period.
  • For conservation or improvement works on the quality, sustainability and accessibility of habitual residences carried out in 2014 and 2015.
  • For donations with ecological purposes.
  • For donations of assets from the Valencian Cultural Heritage.
  • For donations for the conservation, repair and restoration of assets of the Valencian Cultural Heritage.
  • For donations destined to promote the Valencian Language.
  • For donations or transfers of use or loans for other purposes of a cultural, scientific or non-professional sports nature.
  • For monetary donations aimed at financing research, innovation and scientific or technological development programs in the field of treatment and prevention of infections caused by Covid-19.
  • For donations to contribute to the financing of expenses caused by the health crisis caused by Covid-19
  • By reconciling work with family life.
  • For 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 within the framework of the provisions of Law 6/2009, of June 30, of the Generalitat, on maternity protection.
  • For acquisition of school supplies.
  • For 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).
  • For amounts from public aid granted by the Generalitat by virtue of Decree Law 3/2020, of April 10, to workers affected by an ERTE and to those who have reduced their working hours for family conciliation on the occasion of the declaration of the state of alarm due to the health crisis caused by Covid-19.
  • For amounts from public aid granted by the Generalitat under Order 5/2020, of June 8, for the acquisition or electrification of urban bicycles and electric personal mobility vehicles.