For amounts intended for the acquisition of school material
Regulations: Art. 4.Uno.v), Four and Fifth Act 13/1997, of 23 December, regulating the regional tranche of the Personal Income Tax and other taxes assigned, of the Valencian Community .
Amount of the deduction
100 Euros for each child or minor who is taken in the permanent foster care modality, which, at the date of accrual of the tax (usually , at 31 December), is chosen at a public or private centre in the Valencian Community in Primary Education, Compulsory Secondary Education or special education units.
Requirements and other conditions for applying the deduction
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The children or foster children are entitled to apply the corresponding tax-free threshold for those established by the state tax regulations.
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The taxpayer is in unemployment and registered as they demand employment in a public employment service. When parents or foster parents live together, this circumstance may be met by the other parent or adoptive parent.
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The sum of the general net tax base and the tax base of the savings, boxes [0500] and [0510] of the tax return, does not exceed the following amounts:
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When two taxpayers declare that they have the right to apply this deduction, their amount will be prorated among them in equal parts.
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The amount of this deduction will be prorated by the number of days of the tax period in which the taxpayer is satisfied in a situation of employment and registered as a job seeker in a public employment service.For these purposes, when parents or foster parents who live together meet this requirement, the sum of the days of both will be taken into account, with the limit of the tax period.
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The application of the deduction is conditional on the delivery of the amounts due from the legal act or business that are legally to be applied , it is carried out by credit or debit card, bank transfer, registered cheque or deposit in accounts with credit institutions.
The requirement of this requirement is established by the Additional Provision of Act 13/1997, of 23 December, which regulates the autonomous range of Personal Income Tax and other taxes transferred.
Quantitative limits of the deduction
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The full amount of the deduction (€100 for each child or minor who is a member) will only be applicable to taxpayers whose amount of the general net tax base and the net tax base of the savings is less than 23,000 euros, in individual taxation, or less than 37,000 euros, in joint taxation.
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When the sum of the general net tax base and the net tax base of the customer's savings is between 23,000 and 25,000 euros , in individual taxation, or between 37,000 and 40,000 euros, in joint taxation, the amounts and deduction limits will be as follows:
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In individual taxation, the result of multiplying the amount of the deduction (100 euros for each child or minor who is taken out) 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 general net tax base and the taxpayer's savings and 23,000)
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In joint taxation, the result of multiplying the amount of the deduction (100 euros for each child or minor who is taken out) by a percentage obtained from the application of the following formula:
100 × (1-The coefficient resulting from dividing by 3,000 the difference between the sum of the general net tax base and the taxpayer's savings and 37,000)
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