For reconciliation of work with family life

Regulations: Art. 4.Uno.f), Four and Fifth Law 13/1997, of 23 December, regulating the autonomous range of Personal Income Tax and other taxes transferred, from the Valencian Community.

Amount of the deduction

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

However, this deduction also applies to pre-adoptive family foster care, as regulated in article of the Civil Code, provided that 173 it had been formalized before August 18, 2015 (date of entry into force of Act 26/2015, of July 28 , which modifies the family fostering modalities regulated in that article).

Requirements and other conditions for applying the deduction

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

• The children or foster children who generate the right to deduction give entitlement to the application of the corresponding tax-free threshold for descendants established in the state regulation on Personal Income Tax .

• The welcoming mother carries out an activity for her own or for others, which is registered in the corresponding Social Security or Mutual Society regime. This requirement shall be understood as the months in which this situation occurs on any day of the month.

  Note: In the case of people of the same sex married, both of them meet the requirements and have the right to apply the same.

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

  • 25,000 Euros in an individual tax return.

  • 40,000 Euros in a joint tax return.

• The deduction will be calculated proportionally to the number of months, in which the above requirements are calculated, with the following meaning:

  1. The children or foster children who give entitlement to the deduction will be determined in accordance with their situation on the last day of each month.

  2. The requirement to register in the corresponding Social Security or Mutual Society regime is met when this situation occurs on any day of the month.

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

• In the event of permanent family fostering, the deduction may be applied, regardless of the age of the minor, during the fourth and the fifth year following the date of the administrative decision by which the latter was formalized, provided that it is still in force on the last day of the tax period. In the case of legal grounds for the incorporation of the legal entity, the initial reference for the aforementioned calculation shall be that of the administrative decision through which they were formalized provisionally.

• In the event of the mother's death or when the custody is exclusively attributed to the father, the parent will be entitled to the practice of the pending deduction provided that he/she meets the other requirements established for this purpose. The cosy person in those areas where he/she has not been welcoming will also be entitled to the practice of the deduction.

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

• When there are several taxpayers who declare that they have the right to apply this deduction with respect to the same child or foster, their amount will be prorated among them by the same parties.

Quantitative limits of the deduction

• The deduction is limited for each child or the contributions and payments made to the Social Security Institute and mutual societies are accepted on an alternative basis accrued in each tax period, and which would have been accrued from the day the minor turns and until the day before the age of five.

  For the purposes of calculating this limit, the contributions and payments will be calculated for their full amounts, without taking into account any bonuses that may correspond.

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

• 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 of the deduction will be as follows:

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

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