By birth, adoption or fostering of a family member
Regulations: Art. 4.Uno.a), 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.
Amount of the deduction
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270 Euros for each child born or adopted during the tax period.
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270 Euros for each foster person in a family foster care scheme with a simple or permanent, administrative or judicial education family during the tax period.
Accuracy: Please note that Act 26/2015, of 28 July, amending the protection system to the childhood and adolescents (Official State Gazette of 29 August) have amended, effective as of 18 August 2015, article of the Civil Code 173 that regulates the types of family fostering, differentiating between emergency, temporary and permanent family fostering.
As regards simple foster care, it should be noted that the second Additional Provision of that Act 26/2015 establishes that all references in standards that are made to simple foster care must be understood as temporary foster care provided for in article of the Civil Code. 173 Furthermore, as regards emergency family fostering, the deduction is also considered to be applicable.
Therefore, the deduction is applicable to emergency, temporary and permanent family fostering.
If the duration of the tax period is less than the calendar year, as a result of the death of the taxpayer, the amount of deduction depending on the percentage resulting from dividing the number of days of foster care between the number of days that comprise the taxpayer's tax period (from 1 January to the date of death).
Requirements and other conditions for applying the deduction
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The child born or adopted or, where applicable, the host meets the requirements that give entitlement to the application of the corresponding tax-free threshold for descendants established by the state regulation on Personal Income Tax .
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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:
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The family fostering regime that gives the right to apply the deduction will be that defined in Article 116 (2), of Act 12/2008, of 3 July, on the comprehensive protection of children and adolescents, on a pro rata basis this deduction according to the number of days of foster care within the tax period.
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When more than one taxpayer is entitled to apply this deduction, their amount will be prorated among them in equal parts.
Quantitative limits of the deduction
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The full amount of the deduction (270 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, less than 23,000 euros, in individual taxation, or less than 37,000 euros, in joint taxation.
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When the sum of the general net tax base and the tax base for 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 as follows:
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In individual taxation, the result of multiplying the amount of the deduction (270 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 (270 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)
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Compatibility
These deductions are compatible with the deductions "For the birth or adoption of multiple children," For the birth or adoption of children with disabilities "and" For large or single-parent families "as explained below.
Time limit for applying the deduction in the event of birth or adoption
The deduction for birth or adoption can be applied also in the two years following that of birth or adoption.