Due to multiple births or adoption
Regulations: Art. 4.One.b), Four and Fifth Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes, of the Valencian Community
Deduction amount
246 euros as a result of multiple births or two or more adoptions constituted on the same date of the tax period.
Note: For taxpayers who died before October 28, 2022 , the deduction amount will be 224 euros .
Requirements and other conditions for the application of the deduction

That the children born or adopted meet the requirements that give the right to the application of the minimum for descendants established in the state regulations regulating IRPF .

That the sum of the general taxable base and the savings taxable base , boxes [0500] and [ 0510 ] of the declaration, respectively, 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.

When more than one reporting taxpayer is entitled to the application of this deduction, its amount will be prorated among them in equal shares.
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 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 savings 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:

In individual taxation, the result of multiplying the amount of the deduction (246 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 (246 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)

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