Community of Valencia
Taxpayers who in 2022 have had their habitual residence in the territory of the Valencian Community may apply the following regional deductions:
- By birth, adoption or foster care
- Due to multiple births or adoption
- For birth or adoption of children with disabilities
- For large or single-parent family
- For the amounts allocated to non-occasional custody in daycare centers and first cycle early childhood education centers of children or children under the permanent foster care modality, under three years of age.
- By reconciling work with family life
- For taxpayers with disabilities, in a degree equal to or greater than 33 percent, age equal to or greater than 65 years
- For ascendants over 75 years of age or over 65 years of age with disabilities
- For hiring indefinitely people affiliated with the Special System of Domestic Employees of the General Social Security Regime for the care of people
- For obtaining income derived from housing leases, whose income does not exceed the reference price of private rentals in the Valencian Community (lessor's deduction)
- For the first acquisition of their habitual residence by taxpayers aged 35 or under
- For acquisition of habitual residence by people with disabilities
- For amounts destined for the acquisition or rehabilitation of habitual residence, coming from public aid
- For rental of main residence
- For renting a home, as a consequence of carrying out an activity, on one's own account or on behalf of others, in a different municipality
- For investments in installations for self-consumption of electrical energy or intended for the use of certain renewable energy sources in homes in the Valencian Community, as well as for the participation fee in investments in collective facilities where the homes are located.
- For donations with ecological purposes
- For donations of property belonging to the Valencian Cultural Heritage
- For donations for the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage
- For amounts allocated by their owners to the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage
- For donations allocated for the promotion of the Valencian language
- For donations or transfers of use or loans for other purposes of a cultural, scientific or non-professional sports nature.
- Documentary justification of certain regional deductions for donations or transfers of use or loan
- Joint requirement for certain regional deductions for donations or transfers of use or loan
- For taxpayers with two or more descendants
- Due to the increase in the costs of external financing in the investment of the habitual residence
- For amounts intended for the acquisition of school supplies
- For works of conservation or improvement of 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 amounts destined for cultural fertilizers
- 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 social participations in new or recently created entities
- For habitually residing in a municipality at risk of depopulation
- For amounts paid for fertility treatments performed in authorized clinics or centers
- For amounts from public aid granted by the Generalitat by virtue of 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 on the occasion of the declaration of the state of alarm due to the health crisis caused by Covid-19
- 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