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Practical Income Manual 2022.

Valencian Community: Minimum personal and family amounts

Regulations: Art 2 bis Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Note: Please note that the following amounts of the autonomous minimums of the Valencian Community will not be applicable to taxpayers who have died before October 28, 2022.

Article 3 of Decree-Law 14/2022, of October 24, adds, with effect from October 28, 2022, article 2.bis to Law 13/1997, of December 23, establishes the following amounts of the taxpayer minimums, by descendants, by ascendants and by disability, that taxpayers residing in the territory of the Valencian Community must apply to calculate the regional tax:

Taxpayer tax-free threshold

  • 6,105 euros annually on a general basis.

  • Plus 1,265 euros per year per taxpayer over 65 years of age.

  • Additionally, 1,540 euros per year per taxpayer over 75 years of age.

Allowance for descendants

  • 2,640 euros per year for the first descendant.

  • 2,970 euros per year for the second.

  • 4,400 euros per year for the third.

  • 4,950 euros per year for the fourth and subsequent rooms.

When a descendant is under three years of age , the amount corresponding to the minimum for descendants, as indicated above, will be increased by 3,080 euros per year .

Tax-free threshold for ascendants

  • 1,265 euros per year .

  • Plus 1,540 euros annually for each ascendant over 75 years of age.

Minimum for disability of the taxpayer and ascendants or descendants

  • 3,300 euros annually for each taxpayer, ascendant or descendant, when it is a person with a degree of disability equal to or greater than 33 percent and less than 65 percent.

  • 9,900 euros annually for each taxpayer, ascendant or descendant, when it is a person with a degree of disability equal to or greater than 65 percent.

  • Plus 3,300 euros annually as assistance expenses for each taxpayer, ascendant or descendant who proves they need help from third parties or have reduced mobility and with a degree of disability equal to or greater than 65 percent .