For birth or adoption of children with disabilities

Regulations: Art. 4.One.c), Four and Fifth and Sixth Additional Provision Law 13/1997, of December 23, which regulates the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Deduction amounts

246 euros in the case of the only child who has a physical or sensory disability equal to or greater than 65 percent, or a mental disability greater than 33 percent.
303 euros , when the child who suffers from said disability has at least one sibling with a degree of physical or sensory disability equal to or greater than 65 per 100, or psychic, in a degree equal to or greater than 33 per 100.

The status of a person with a disability will be accredited by means of the corresponding certificate issued by the competent bodies in matters of social services of the Generalitat or by the corresponding bodies of the State or other Autonomous Communities.

Note: For taxpayers who died before October 28, 2022 the amount of the deduction will be 224 and 275 euros for the cases indicated above, respectively.

Requirements and other conditions for the application of the deduction

That the child was born or adopted during the 2022 financial year and that it meets the requirements that give the right to the application of the corresponding minimum for descendants established by state regulations regulating Personal Income Tax .
That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, is not greater than:
- - 30,000 euros in individual declaration.
- - 47,000 euros in joint declaration.
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.
The deduction will also be applicable when, without reaching said degree of disability, the incapacity or representative guardianship of people with disabilities has been judicially declared 2 .

Please note that, with effect from January 1, 2023, the sixth Additional Provision of Law 13/1997 is modified, establishing that guardianship with full representation powers established by judicial resolution is assimilated to a degree of disability of 65 percent. .
When both parents or adopters are entitled to the application of this deduction, its amount will be prorated 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.

The full amount of the deduction (246 or 303 euros, as applicable) 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 amounts of the deduction will be the following:
1. In individual taxation, the result of multiplying the amount of the deduction (246 or 303 euros, as appropriate) 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)
2. In joint taxation , the result of multiplying the amount of the deduction (246 or 303 euros, as appropriate) 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)

Compatibility

This deduction is compatible with the previous deductions, "For birth, adoption or foster care", "For multiple births or adoption" and with the deduction "For large or single-parent family".