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Practical manual for Income Tax 2022.

For amounts paid for fertility treatments performed in authorized clinics or centers

Regulations: Art. 4.One.ab) Law 13/1997, of December 23, regulating the autonomous 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 that the following requirements are met:

    1. That the taxpayer is a woman between the ages of 40 and 45 , both inclusive, on the date of accrual of IRPF .

      Only women who receive fertility treatment will be eligible.

    2. That in tax period you have paid amounts for fertility treatments carried out 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:

    • - 30,000 euros in individual declaration.

    • - 47,000 euros in joint declaration.

Deduction limits based on 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 than 27,000 euros, in individual taxation, or 44,000 euros, in joint taxation.

  • 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:

    1. 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 family unit savings and 27,000)

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