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Practical Income Manual 2021.

Due to the performance by one of the spouses of the family unit of unpaid work at home

Regulations: Art. 4.One.i), Four and Fifth Law 13/1997, of December 23, which regulates the autonomous section of the Income Tax of Natural Persons and other transferred taxes, of the Valencian Community.

Deduction amount

153 euros .

For the purposes of applying this deduction, it is understood that one of the spouses performs unpaid work at home when in a family unit made up of both spouses not legally separated and, if there are any, minor children, with the exception of those , with the consent of their parents, live independently of them, and for children of legal age who are legally incapacitated and subject to extended or rehabilitated parental authority, only one of its members receives full income from work or economic activities .

Requirements and other conditions for the application of the deduction

  • That the sum of the general taxable bases and the savings of the family unit , boxes [ 0500 ] and [ 0510 ] of the declaration, does not exceed the amount of 25,000 euros .

  • That none of the members of the family unit obtain capital gains , full returns on capital furniture or real estate , which, together, exceed 357 euros , nor are they imputed real estate income .

  • That the spouses have two or more descendants that entitle them to the corresponding reduction as a minimum for descendants established by the state regulations regulating the Personal Income Tax .

Note: Once the previous requirements have been met, this deduction may be applied in the joint declaration of the family unit. In the event that the members of the family unit file individual returns, this deduction can only be applied in their return by the spouse who does not obtain income.

Quantitative limits of the deduction

  • The full amount of the deduction will only be applied in cases in which the sum of the taxable bases of the family unit is less than 23,000 euros .

  • When the sum of the taxable bases of the family unit is between 23,000 and 25,000 euros, the deduction amount will be the result of multiplying the amount or deduction limit 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 taxable base and the taxpayer's savings and 23,000)