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Practical Income Manual 2021.

Community of Valencia

Due to personal and family circumstancesRelative to habitual residenceBy donations and donationsOther 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.