By large or single-parent family
Regulations: Art. 4.Uno.d), Four and Fifth Act 13/1997, of 23 December, regulating the autonomous tranche of Personal Income Tax and other taxes assigned, of the Valencian Community.
Amounts of the deduction
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300 Euros, in the case of large or single-parent families of a general category.
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600 Euros, in the case of large or single-parent families of a special category.
Requirements for applying the deduction
A. large family:
The taxpayer must hold the title of large family issued by the competent body in the area of Social Services of the Government or by the corresponding bodies of the State or of other Autonomous Communities, on the date of accrual of the tax.
The conditions necessary for the consideration of large families and their classification by categories will be determined in accordance with the provisions of Act 40/2003, of 18 November, on the protection of large families (Official State Gazette of 19).
b. Single-parent family:
The taxpayer must hold the title of single-parent family issued by the competent authority in the area of Social Services of the Generalitat, on the date of accrual of the tax (usually on 31 December).
In the case of single-parent families, the recognition of the condition of single-parent family will be carried out in accordance with the provisions of Decree 19 / 2018, of 9 March, of the Council, which regulates the recognition of the status of single-parent family in the Valencian Community (DOV of 23).
Notwithstanding the above, taxpayers who meet the conditions for obtaining the title of large or single-parent family on the date of accrual of the tax, have submitted an application before the tax, before the competent body, may also apply this deduction. In this case, if the request is rejected, the taxpayer must pay the amount unduly deducted together with the corresponding late payment interest in the form established in the state regulation governing Personal Income Tax.
The procedure for regularising the loss of entitlement to deductions made in previous years is discussed in Chapter 18.
C. The sum of the general net tax base and the net tax base of savings, cannot be greater than the following amounts:
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When the taxpayer belongs to a large or single-parent family of general education:
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When the taxpayer belongs to a large or single-parent family of special care:
The deduction will be made by the taxpayer with whom the remaining members of the large or single-parent family live. When these live with more than one taxpayer who contributes to the tax, the amount of the deduction will be prorated in equal parts in the tax return of each of them.
Quantitative limits of the deduction
1. Large or single-parent family of general category
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The full amount of the deduction (300 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.
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When the sum of the general net asset 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:
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In individual taxation, the result of multiplying the amount of the deduction (300 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)
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In joint taxation, the result of multiplying the amount of the deduction (600 euros) by a percentage obtained from the application of the following formula:
100 × (1-The coefficient resulting from dividing by 4,000 the difference between the sum of the general net tax base and the taxpayer's savings and 46,000)
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2. Large or single-parent family case of special category
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The full amount of the deduction (600 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 26,000 euros, in individual taxation, or less than 46,000 euros, in joint taxation.
The apportionment of the deduction must only be carried out when there is more than one person who, filing a tax return, can apply it for fulfilling all the requirements required for this purpose, including the maximum amount of the tax base, even if it does not apply effectively. Therefore, persons who do not file a tax return or those who have a net tax base higher than the required are not taken into consideration for the purposes of apportionment.
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When the sum of the general net tax base and the tax base of the taxpayer's savings is between 26,000 and 30,000 euros , in individual taxation, or between 46,000 and 50,000 euros , in joint taxation, the amounts of the deduction will be as follows:
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In individual taxation, the result of multiplying the amount of the deduction (600 euros) by a percentage obtained from the application of the following formula:
100 × (1-The coefficient resulting from dividing by 4,000 the difference between the sum of the general net tax base and the taxpayer's savings and 26,000)
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In joint taxation, the result of multiplying the amount of the deduction (600 euros) by a percentage obtained from the application of the following formula:
100 × (1-The coefficient resulting from dividing by 4,000 the difference between the sum of the general net tax base and the taxpayer's savings and 46,000)
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Compatibility
This deduction is compatible with the previous deductions, "For birth, adoption or fostering of the family," For birth or adoption of multiple "and" For the birth or adoption of children with disabilities. "