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Practical manual for Income Tax 2022.

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, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Deduction amounts

  • 246 euros when it concerns the only child who has a physical or sensory disability equal to or greater than 65%, or a mental disability greater than 33%.

  • 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%, or mental disability, equal to or greater than 33% ##3##.

    The status of a person with a disability shall be accredited by 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 deduction amount 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 year 2022 and meets the requirements that entitle the child to apply the corresponding minimum for descendants established by the state regulations governing IRPF .

  • 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 also be applicable when without reaching said degree disability, the incapacity or representative guardianship of persons with disabilities has been declared judicially.

    Please note that, with effect from 1 January 2023, the sixth Additional Provision of Law 13/1997 is amended, establishing that guardianship with full powers of representation established by court order is equivalent to a disability level of 65%.

  • When both parents or adopters are entitled to apply this deduction, its amount will be prorated equally .

Deduction limits based on 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 Manual Income 2021.

  • The full amount of the deduction (246 or 303 euros, as appropriate) will only apply 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 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 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 taxpayer's general and savings taxable base 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 taxpayer's general and savings taxable base and 44,000)

Compatibility

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