For amounts intended for the acquisition of school supplies
Regulations: Art. 4.One.v), Four and Fifth Law 13/1997, of December 23, which regulates the autonomous section of the Income Tax of Natural Persons and other transferred taxes, of the Valencian Community .
Deduction amount
100 euros for each child or minor placed in permanent foster care who, on the date of tax accrual (normally, December 31), is enrolled in school in a public center or concerted private of the Valencian Community in Primary Education, Compulsory Secondary Education or in special education units.
Requirements and other conditions for the application of the deduction
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That the children or foster children give the right to the application of the corresponding minimum for descendants established by the state regulations regulating the tax.
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That the taxpayer is unemployed and registered as a job seeker in a public employment service . When the parents or foster parents live together, this circumstance may be fulfilled by the other parent or adopter.
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That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, does not exceed the following amounts:
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When two reporting taxpayers are entitled to the application of this deduction, its amount will be prorated between them in equal shares.
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The amount of this deduction will be prorated by the number of days of the tax period in which the requirement that the taxpayer be unemployed and registered as job seeker in a public employment service. For these purposes, when the 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 monetary amounts derived from the legal act or business that entitles its application to be made by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions .
The requirement for this requirement is established by Additional Provision sixteen of Law 13/1997, of December 23, which regulates the regional section of Personal Income Tax and other assigned taxes.
Quantitative limits of the deduction
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The full amount of the deduction (100 euros for each foster child or minor) will only be applicable to taxpayers whose sum of the general taxable base and the taxable 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 taxable base and the taxable base of the taxpayer'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 the following:
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In individual taxation, the result of multiplying the amount of the deduction (100 euros for each child or minor taken in) 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 general taxable 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 taken in) 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 general taxable base and the taxpayer's savings and 37,000)
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