- By birth, adoption or foster care.
- Due to multiple births or adoption.
- Due to the birth or adoption of children with disabilities.
- For having the status of a large family or a single-parent family.
- For amounts intended for non-occasional custody in daycare centers and 1st cycle early childhood education centers, of children or those in permanent care, under 3 years of age.
- By reconciling work with family life.
- For taxpayers with a degree of disability equal to or greater than 33%, age equal to or greater than 65 years.
- For ascendants over 75 years of age, and for ascendants over 65 years of age with disabilities.
- For hiring indefinitely people affiliated with the Special System for Domestic Employees of the General Social Security Regime to care for people.
- For taxpayers with 2 or more descendants.
- For habitually residing in a municipality at risk of depopulation.
- For the first acquisition of their habitual residence by taxpayers under 36 years of age.
- For the acquisition of their habitual residence by people with disabilities.
- For amounts for the acquisition or rehabilitation of habitual residence from public aid.
- For renting a habitual residence.
- For rental of housing as a result of an activity, self-employed or employed, in a municipality other than the one in which the taxpayer previously resided.
- For investments in installations for self-consumption of electrical energy or intended for the use of certain renewable energy sources in the homes or buildings where they are located.
- For conservation or improvement works on quality, sustainability and accessibility in the habitual residence carried out in the period.
- For conservation or improvement works on the quality, sustainability and accessibility of habitual residences carried out in 2014 and 2015.
- Due to the increase in the costs of external financing in the investment of the habitual residence.
- For donations with ecological purposes.
- For donations of assets from the Valencian Cultural Heritage.
- For donations for the conservation, repair and restoration of assets of the Valencian Cultural Heritage.
- For donations destined to promote the Valencian Language.
- For donations or transfers of use or loans for other purposes of a cultural, scientific or non-professional sports nature.
- For monetary donations aimed at financing research, innovation and scientific or technological development programs in the field of treatment and prevention of infections caused by Covid-19.
- For donations to contribute to the financing of expenses caused by the health crisis caused by Covid-19.
- For amounts allocated by their owners to the conservation, repair and restoration of assets of the Valencian Cultural Heritage.
- For acquisition of school supplies.
- For amounts destined for cultural fertilizers.
- By obtaining income derived from the rental of housing whose rent does not exceed the reference price for private rentals (lessor's deduction).
- For amounts from public aid granted under Decree Law 3/2020, of April 10, to workers affected by an ERTE and to those who have reduced their working hours for family conciliation due to Covid-19.
- For the acquisition of new vehicles belonging to the categories included in Order 5/2020, of June 8.
- By investment in the acquisition of shares or stakes in new or recently created entities.
- For amounts paid for fertility treatments performed in authorized clinics or centers.