For amounts paid for fertility treatments performed in authorized clinics or centers
Regulations: Art. 4.Uno.ab) 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: This deduction is not applicable in the case of taxpayers who died before October 28, 2022 .
Amount and requirements for applying the deduction

100 euros provided the following requirements are met:

That the taxpayer is a woman with an age between 40 and 45 years , both inclusive, on the date of accrual of Personal Income Tax .
Only the woman who receives fertility treatment will be eligible.

That in the tax period you have paid for amounts of fertility treatments performed in authorized clinics or centers.


The deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base , boxes [0500] and [ 0510 ] of the declaration, respectively, is not greater than:
Deduction limits according to taxable base

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less to 27,000 euros, in individual taxation, or 44,000 euros, in joint taxation.

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 amounts of the deduction will be the following:

In individual taxation, the result of multiplying the amount of the deduction (100 euros) 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 savings of the family unit and 27,000)

In joint taxation , the result of multiplying the amount of the deduction (100 euros) 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 savings of the family unit and 44,000)
