Community of Valencia

Due to personal and family circumstances	Relative to habitual residence	By donations and donations	Other deductible concepts
By birth, adoption or foster care. Due to multiple births or adoption. Due to the birth or adoption of children with disabilities. For holding the title of large family or single-parent family. For amounts intended for non-occasional custody in daycare centers and 1st cycle early childhood education centers, of children or those in permanent care, under 3 years of age. By reconciling work with family life. For taxpayers with a degree of disability equal to or greater than 33%, age equal to or greater than 65 years. For ascendants over 75 years of age, and for ascendants over 65 years of age with disabilities. Due to the performance by one of the spouses of unpaid work at home. For taxpayers with 2 or more descendants. For habitually residing in a municipality at risk of depopulation.	For the acquisition of their habitual residence by people with disabilities. For amounts for the acquisition or rehabilitation of habitual residence from public aid. For renting a habitual residence. For housing rental as a result of an activity, self-employed or employed, in a municipality other than the one in which the taxpayer previously resided. For investments in installations for self-consumption of electrical energy or intended for the use of certain renewable energy sources in the homes or buildings where they are located. For conservation or improvement works on quality, sustainability and accessibility in the habitual residence carried out in the period. For conservation or improvement works on the quality, sustainability and accessibility of habitual residences carried out in 2014 and 2015.	For donations with ecological purposes. For donations of assets from the Valencian Cultural Heritage. For donations for the conservation, repair and restoration of assets of the Valencian Cultural Heritage. For donations destined to promote the Valencian Language. For donations or transfers of use or loans for other purposes of a cultural, scientific or non-professional sports nature. For monetary donations aimed at financing research, innovation and scientific or technological development programs in the field of treatment and prevention of infections caused by Covid-19. For donations to contribute to the financing of expenses caused by the health crisis caused by Covid-19.	For amounts allocated by their owners to the conservation, repair and restoration of assets of the Valencian Cultural Heritage. For acquisition of school supplies. For amounts destined for cultural fertilizers. By obtaining income derived from the rental of housing whose rent does not exceed the reference price for private rentals (lessor's deduction). For amounts from public aid granted under Decree Law 3/2020, of April 10, to workers affected by an ERTE and to those who have reduced their working hours for family conciliation due to Covid-19. For the acquisition of new vehicles belonging to the categories included in Order 5/2020, of June 8. By investment in the acquisition of shares or stakes in new or recently created entities.