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Practical Income Manual 2021.

For taxpayers with two or more descendants

Regulations: Art. 4.Uno.t) Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and remaining transferred taxes, from the Valencian Community .

Deduction amount

The 10 per 100 of the amount of the full regional tax , in individual or joint taxation, once the reductions to determine the autonomous liquid tax have been deducted, excluding this deduction, at the referred to in the state regulations regulating Personal Income Tax .

The aforementioned amount is determined by subtracting from the full regional quota, box [ 0546 ] of the declaration, the amounts entered in boxes [ 0548], [0551], [0553], [0555], [0557], [0559] [ 0561] and [0563] , corresponding to the autonomous part of the general deductions of state regulations, as well as the amount of regional deductions, box [0564] , excluding this deduction and box [0566] corresponding to the new deduction applicable to family units formed by tax residents in Member States of the European Union or the European Economic Area.

Requirements for applying the deduction

  • That the descendants generate in favor of the taxpayer the right to apply the corresponding minimum for descendants established by the state regulations regulating the Personal Income Tax .

  • That the sum of the following tax bases, general and savings , boxes [0435] and [0460] of the declaration , does not exceed 24,000 euros :

    1. Those of taxpayers who have the right, for the same descendants, to the application of the minimum for descendants.

    2. Those of the descendants themselves who give the right to the aforementioned minimum.

    3. Those of all members of the family unit who pay taxes jointly with the taxpayer and who are not included in the two previous letters.