By birth, adoption or foster care
Regulations: Art. 4.One.a), 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 amount
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300 euros for each child born or adopted during the tax period.
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300 euros for each fostered in foster care with an educating family, emergency, temporary or permanent, administrative or judicial during the tax period.
Therefore, for these purposes, the provisions of article 173 bis of the Civil Code will apply, which regulates the modalities of foster care, differentiating between emergency, temporary and permanent foster care.
In the event that the duration of the foster care within the tax period is less than the calendar year, as a consequence of the death of the taxpayer, the amount of deduction will be prorated based on the percentage resulting from dividing the number of days of duration of the foster care by the number of days that comprise the taxpayer's tax period (from January 1 to the date of death).
Note: For taxpayers who died before October 28, 2022, the deduction amount in the two cases indicated above will be 270 euros.
Requirements and other conditions for the application of the deduction
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That the born or adopted child or, where applicable, the foster child meets the requirements that give the right to the application of the corresponding minimum for descendants established by the state regulations regulating Personal Income Tax .
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That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, is not greater than:
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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The foster care regime that gives the right to the application of the deduction will be that defined in article 127, section 2, of Law 26/2018, of December 21, on rights and guarantees for childhood and adolescence, said deduction being prorated based on the number of days of duration of the foster care within the tax period.
Note: Keep in mind that although article 4.Uno.a) of Law 13/1997 mentions Law 12/2008, of July 3, on the comprehensive protection of children and adolescents in the Valencian Community, said law has been repealed by Law 26/2018, of December 21, on the rights and guarantees of children and adolescents, with effect from December 25, 2018.
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When more than one reporting taxpayer is entitled to the application of this deduction, its amount will be prorated among them in equal parts.
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 (300 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.
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When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 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:
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In individual taxation , the result of multiplying the amount of the deduction (300 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)
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In joint taxation , the result of multiplying the amount of the deduction (300 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)
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Compatibility
These deductions are compatible with the deductions "For multiple births or adoption", "For birth or adoption of children with disabilities" and "For large or single-parent families" discussed below.
Temporal scope of application of the deduction in the case of birth or adoption
In the case of birth or adoption, the deduction can be applied also in the two years following that of the birth or adoption.