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, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community
Amount of deduction
110 euros for each child or minor fostered in the permanent foster care modality who, on the date the tax is due (normally, December 31), is enrolled in a public or private school in 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 governing IRPF .
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That the taxpayer is 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 have the right to apply this deduction, its amount will be prorated between them in equal parts .
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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 is met that the taxpayer is unemployed and registered as a job seeker with a public employment service. For these purposes, when 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 act or legal transaction that gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions .
Deduction limits based on 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 Manual Income 2021.
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The full amount of the deduction (110 euros for each child or fostered minor) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base 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 savings taxable base of the taxpayer 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 as follows:
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In individual taxation, the result of multiplying the amount of the deduction (110 euros for each child or foster child) 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 taxpayer's general and savings taxable base 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 foster child) by a percentage obtained from the application of the following formula:
100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general and savings taxable base and 44,000)
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