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Renta 2021 Practical Manual.

Region of Valencia

Taxpayers who in 2021 had their habitual residence in the territory of the Comunitat Valenciana will be able to apply the following regional deductions:

  1. For birth, adoption or foster care
  2. By multiple births or adoptions
  3. For birth or adoption of children with disability
  4. For large or single-parent families
  5. For the amounts allocated to non-occasional custody in day-care centres and nursery centres for the education of children or in permanent foster care, under 3 years of age
  6. For reconciling work with family life
  7. For taxpayers with disabilities, to a degree equal to or greater than 33%, of an age equal to or greater than 65 years
  8. For ascendants over 75 years of age or over 65 years of age with disabilities
  9. For the performance by one of the spouses of the family unit of unpaid work in the household
  10. For obtaining income derived from renting a dwelling, whose rent does not exceed the reference price for private rents in the Comunitat Valenciana (deduction for the lessor).
  11. For the first purchase of their primary residence by young people of age equal to or less than 35 years
  12. For the acquisition of the primary residence by persons with disabilities
  13. For quantities intended for the purchase or rehabilitation of primary residence, from public aid
  14. For rental of principal residence
  15. For rental of a property, as a result of the carrying out of an activity, on their own behalf or that of someone else, in a different town
  16. For investments in self-consumption installations of electricity or for the exploitation of certain renewable energy sources in the houses of the Valencian Community, as well as for the share of investments in collective installations where the houses are located
  17. For donations for ecological purposes
  18. For donations of property belonging to the Valencian Cultural Heritage
  19. For donations for the conservation, repair and restoration of property belonging to the Valencian Cultural Heritage
  20. For amounts allocated by the donors for the conservation, repair and restoration of property belonging to the Valencian Cultural Heritage
  21. For donations allocated for the promotion of the Valencian language
  22. For donations or assignments of use or comodata for other purposes of cultural, scientific or non-professional sports
  23. Documentary justification of certain regional deductions for donations or assignments of use or comodata
  24. Joint requirement for certain regional deductions for donations or assignments of use or comodata
  25. For taxpayers with two or more descendants
  26. For quantities allocated for the purchase of school materials
  27. For conservation works or improvement of the quality, sustainability and accessibility in the primary residence, carried out in the period
  28. For conservation works or improvement of the quality, sustainability and accessibility in the primary residence, carried out in 2014 and 2015
  29. For quantities allocated for cultural fertilizers
  30. For the purchase of new vehicles belonging to the categories included in Order 5/2020, of 8 June
  31. For investment in the acquisition of shares or equity in new or newly created companies
  32. For habitually residing in a municipality at risk of depopulation
  33. For amounts from public aid granted by the Generalitat by virtue of Decree Law 3/2020, of 10 April, to workers affected by an ERTE and to those who have reduced their working hours for family reconciliation due to the declaration of the state of alarm due to the health crisis caused by Covid-19.
  34. For monetary donations to finance research, innovation and scientific or technological development programmes in the field of treatment and prevention of Covid-19 infections.
  35. For donations to help finance the costs of the Covid-19 health crisis.