Skip to main content
Practical Income Manual 2021.

By reconciling work with family life

Regulations: Art. 4.One.f), Four and Fifth Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and remaining assigned taxes, from the Valencian Community.

Deduction amount

418 euros for each child or foster child in the permanent foster care modality, over three years old and under five years old .

However, this deduction is also applicable to pre-adoptive foster care regulated in article 173 bis of the Civil Code, as long as it had been formalized prior to August 18, 2015 (date of entry into force of Law 26/2015, of July 28, which modifies the modalities of foster care regulated in the aforementioned article).

Requirements and other conditions for the application of the deduction

This deduction will correspond exclusively to the mother or foster child and the requirements for its application will be:

  • That the children or foster children who generate the right to the deduction give the right, in turn, to the application of the corresponding minimum for descendants established in the state regulations regulating Personal Income Tax .

  • That the foster mother carries out an activity on her own or as an employee for which she is registered in the corresponding Social Security or mutual insurance scheme. This requirement will be deemed fulfilled in the months in which this situation occurs on any day of the month.

    Note: In the case of married people of the same sex, if both meet the requirements, they have the right to apply it.

  • That is the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, is not greater than:

    • 25,000 euros in individual declaration.

    • 40,000 euros in joint declaration.

  • The deduction will be calculated proportionally to the number of months in which the above requirements are met , understanding for this purpose that:

    1. The determination of the children or foster children who qualify for the application of the deduction will be carried out in accordance with their situation on the last day of each month.

    2. The requirement to register in the corresponding Social Security or mutual insurance scheme is met in the months in which this situation occurs on any day of the month.

  • In cases of adoption , the deduction may be made, regardless of the age of the minor, during the fourth and fifth year following the date of registration in the Civil Registry.

  • In cases of permanent family foster care , the deduction may be made, regardless of the age of the minor, during the fourth and fifth year following the date of the administrative resolution by which formalized that one, as long as it is still in force on the last day of the tax period. In the case of foster care that is going to be constituted judicially, the administrative resolution through which it was provisionally formalized will be taken as the initial reference for the aforementioned calculation.

  • In the event of the death of the mother or when custody is exclusively attributed to the father , he will have the right to make the pending deduction as long as he meets the other requirements established for this purpose. . The foster home will also have the right to practice the deduction in those foster homes in which there is no foster home.

    In the cases of married people of the same sex, when both are men, and parents of the child who gives the right to the deduction, both will have the right to apply the deduction.

  • When there are several taxpayers entitled to apply this deduction with respect to the same child or foster child, its amount will be prorated among them in equal parts .

Quantitative limits of the deduction

  • The deduction is limited for each child or received by the total contributions and fees to Social Security and alternative mutual societies accrued in each tax period, and which, furthermore, would have been from the day on which the minor turns three years old and until the day before he turns five years old.

    For the purposes of calculating this limit, contributions and fees will be computed for their full amounts, without taking into consideration any bonuses that may apply.

  • The full amount of the deduction (418 euros) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base (boxes [0500] and [0510] of the declaration) is less than 23,000 euros, in individual taxation, or less than 37,000 euros, in joint taxation.

  • 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 of the deduction will be the following:

    1. In individual taxation, the result of multiplying the amount of the deduction (418 euros) 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)

    2. In joint taxation , the result of multiplying the amount of the deduction (418 euros) 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)