By taxpayers with two or more descendants
Regulations: Art. 4.Uno.t) Act 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
On 10% of the amount of the total regional tax contribution, in individual or joint taxation, after deducting it 100 the deductions to determine the autonomous community's net tax liability, excluding this deduction, which are covered by the state regulations governing Personal Income Tax.
The aforementioned amount is determined by subtracting from the total autonomous community payment, box [0546 ] of the tax return, the amounts entered in the boxes [ 0548], , , [0555 ], ,   and  , corresponding to the autonomous region of the general deductions of state regulations, as well as the amount of the Autonomous Community deductions, box [ 0564] , excluding this deduction and box  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 the right to the application of the corresponding tax-free threshold for descendants established by the state regulation on Personal Income Tax.
The sum of the following taxable, general and savings bases, boxes  and  of the tax return, is not greater than 24,000 euros :
Those of taxpayers who have the right, for the same descendants, to apply the tax-free threshold for descendants.
Those of the descendants who give entitlement to the aforementioned minimum.
Those of all members of the family unit who pay taxes jointly with the taxpayer and are not included in the two previous letters.