For large or singleparent family
Regulations: Art. 4.One.d), Four and Fifth Law 13/1997, of December 23, which regulates the regional section of the Income Tax of Natural Persons and other transferred taxes, of the Valencian Community
Deduction amounts

330 euros , in the case of a large or singleparent family of the general category.

660 euros , in the case of a large or singleparent family in a special category.
Note: For taxpayers who died before October 28, 2022, the deduction amounts will be 300 and 600 euros, respectively, depending on whether they are a family numerous or single parent of general or special category.
Requirements for applying the deduction
a. Large family :
The taxpayer must have the status of a large family on the date of tax accrual .
The necessary conditions for the consideration of a large family and its classification by category will be determined in accordance with the provisions of Law 40/2003, of November 18, on the protection of large families ( BOE of November 19).
b. Single parent family:
The taxpayer must have the status of a singleparent family on the date of accrual of the tax (normally, the December 31).
In the case of singleparent families, the recognition of the status of singleparent family will be done in accordance with the provisions of Decree 19/2018, of March 9, of the Consell, which regulates the recognition of the status of singleparent family. in the Valencian Community ( DOCV of 23).
c. The sum of the general taxable base and the savings taxable base , may not exceed the following amounts:

When the taxpayer belongs to a large or singleparent family of the general category:

When the taxpayer belongs to a large or singleparent family of a special category:
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, when they had belonged to a large or singleparent family of general category, or 30,000 euros if it were a special category.
The deduction will be made by the taxpayer with whom the remaining members of the large or singleparent family live. When these live with more than one taxpayer filing Personal Income Tax , the amount of the deduction will be prorated equally in the return of each of them .
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.
1. Case of large or singleparent family of general category

The full amount of the deduction (330 euros) 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) is less than 27,000 euros, in individual taxation, or less than 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 deduction amounts will be the following :

In individual taxation, the result of multiplying the amount of the deduction (330 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 taxpayer's savings and 27,000)

In joint taxation , the result of multiplying the amount of the deduction (330 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 taxpayer's savings and 44,000)

2. Case of large or singleparent family of special category

The full amount of the deduction (660 euros) 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) is less than 31,000 euros , in individual taxation, or less than 54,000 euros, in joint taxation.
The proration of the deduction must only be carried out when there is more than one person who, by submitting a declaration, can apply it by meeting all the requirements required for it, including the maximum amount of the taxable base, even if they do not apply it effectively. Therefore, people who do not submit a declaration or those who have a tax base greater than that required are not taken into consideration for the purposes of proration.

When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 31,000 and 35,000 euros , in individual taxation, or between 54,000 and 58,000 euros , in joint taxation, the amounts of the deduction will be the following:

In individual taxation l, the result of multiplying the amount of the deduction (660 euros) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the general taxable base and the taxpayer's savings and 31,000)

In joint taxation , the result of multiplying the amount of the deduction (660 euros) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 4,000 the difference between the sum of the general taxable base and the taxpayer's savings and 54,000)

Compatibility
This deduction is compatible with the previous deductions, "For birth, adoption or foster care", "For multiple births or adoption" and "For birth or adoption of children with disabilities".