For amounts intended for the acquisition of school supplies
Regulations: Art. 4.One.v), Four and Fifth and Sixteenth Additional Provision Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and others transferred taxes, from the Valencian Community
Deduction amount
110 euros for each child or minor welcomed in the permanent foster care modality who, on the date of tax accrual (normally, December 31), is enrolled in school in a public center or concerted private of the Valencian Community in Primary Education, Compulsory Secondary Education or in special education units.
Note: For taxpayers who died before October 28, 2022, the maximum amount of the deduction will be 100 euros
Requirements and other conditions for the application of the deduction
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That the children or foster children give the right to the application of the corresponding minimum for descendants established by the state regulations regulating the Personal Income Tax .
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That the taxpayer is unemployed and registered as a job seeker in a public employment service . When the parents or foster parents live together, this circumstance may be fulfilled by the other parent or adopter.
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That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, does not exceed the following amounts:
Note: For taxpayers who died before October 28, 2022 the sum of the general taxable base and the savings taxable base may not exceed 25,000 euros.
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When two reporting taxpayers are entitled to the application of this deduction, its amount will be prorated between them in equal shares.
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The amount of this deduction will be prorated by the number of days of the tax period in which the requirement that the taxpayer be unemployed and registered as job seeker in a public employment service. For these purposes, when the parents or foster parents, who live together, meet this requirement, the sum of the days of both will be taken into account, with the limit of the tax period.
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The application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that gives the right to its application to be made by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions .
Deduction limits according to taxable base
Note: For taxpayers who died before October 28, 2022 , take into account the limits that, in relation to the taxable bases, are contemplated for this deduction in the Practical Income Manual 2021.
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The full amount of the deduction (110 euros for each foster child or minor) will only be applicable to taxpayers whose sum of the general taxable base and the taxable base of the savings is less than 27,000 euros, in individual taxation, or less than 44,000 euros, in joint taxation.
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When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 euros , in joint taxation, the deduction amounts will be the following:
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In individual taxation, the result of multiplying the amount of the deduction (110 euros for each child or minor taken in) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)
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In joint taxation , the result of multiplying the amount of the deduction (110 euros for each child or minor taken in) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 44,000)
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