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Practical guide to 2021 Income Tax.

For birth or adoption of children with disabilities

Regulations: Art. 4.Uno.c), 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

  • 224 Euros in the case of the only child suffering from physical or senial disability of a degree equal to or greater than 65 per cent of 100, or a mental disability, with a degree of disability of 33 per 100.

  • 275 Euros, when the child, who suffers this disability, has at least one brother with physical or sensory disability to a degree of 65% or more, or a mental disability, to a degree of 100% or more. 33 100

    The status of person with disabilities will be accredited by means of the corresponding certificate issued by the competent bodies in the area of social services of the Government or by the corresponding bodies of the State or of other Autonomous Communities.

Requirements and other conditions for applying the deduction

  • The child was born or adopted during 2021 and who meets the requirements that give entitlement to the corresponding tax-free threshold for descendants established by the state regulation on Personal Income Tax .

  • 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 individual tax return.

    • - 40,000 Euros in joint tax return.

  • The deduction will also be applicable, although the disability does not reach the aforementioned degrees, in cases where the disability is declared judicially.

  • When more than one taxpayer has the right to apply this deduction, their amount will be prorated in equal parts.

Quantitative limits of the deduction

  • The full amount of the deduction (224 or 275 euros, as applicable) will only be applied to taxpayers whose sum of the general net tax base and the net tax base of savings (boxes [0500] and [ 0510] of the tax return) is less than 23,000 euros, in individual taxation, or less than 37,000 euros, in joint taxation.

  • 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:

    1. In individual taxation, the result of multiplying the amount of the deduction (224 or 275 euros, as applicable) 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 (224 or 275 euros, as applicable) 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)

Compatibility

This deduction is compatible with the previous deductions, "By birth, adoption or fostering of a family," By birth or adoption of multiple "and with the deduction" By large or single-parent family. "