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Practical manual for Income Tax 2023.

Community of Valencia

Taxpayers who in 2023 had their habitual residence in the territory of the Valencian Community will be able to apply the following regional deductions:

  1. By birth, adoption or foster care
  2. Due to multiple births or adoption
  3. For birth or adoption of children with disabilities
  4. For large or single-parent family
  5. For the amounts allocated to non-occasional custody in daycare centers and first cycle early childhood education centers of children or children under the permanent foster care modality, under three years of age.
  6. By reconciling work with family life
  7. For taxpayers with disabilities, in a degree equal to or greater than 33 percent, age equal to or greater than 65 years
  8. For ascendants over 75 years of age or over 65 years of age with disabilities
  9. For hiring indefinitely people affiliated with the Special System for Household Employees of the General Social Security Regime for the care of people
  10. For obtaining income derived from housing leases, whose income does not exceed the reference price of private rentals in the Valencian Community (lessor's deduction)
  11. For the first acquisition of their habitual residence by taxpayers aged 35 or under
  12. For acquisition of habitual residence by people with disabilities
  13. For amounts destined for the acquisition or rehabilitation of habitual residence, coming from public aid
  14. For rent or payment for the transfer of use of the habitual residence
  15. For renting a home, as a consequence of carrying out an activity, on one's own account or on behalf of others, in a different municipality
  16. For amounts invested in self-consumption facilities or in the generation of electrical or thermal energy through renewable sources
  17. For donations with ecological purposes
  18. For donations of property belonging to the Valencian Cultural Heritage
  19. For donations for the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage
  20. For amounts allocated by their owners to the conservation, repair and restoration of assets that are part of the Valencian Cultural Heritage
  21. For donations allocated for the promotion of the Valencian language
  22. For donations or transfers of use or loans for other purposes of a cultural, scientific or non-professional sports nature.
  23. Documentary justification of certain regional deductions for donations or transfers of use or loan
  24. Joint requirement for certain regional deductions for donations or transfers of use or loan
  25. For taxpayers with two or more descendants
  26. Due to the increase in the costs of external financing in the investment of the habitual residence
  27. For amounts intended for the acquisition of school supplies
  28. For works of conservation or improvement of quality, sustainability and accessibility in the habitual residence, carried out in the period
  29. For conservation or improvement works on the quality, sustainability and accessibility of habitual residences carried out in 2014 and 2015.
  30. For amounts destined for cultural fertilizers
  31. For the acquisition of new vehicles belonging to the categories included in Order 5/2020, of June 8
  32. By investment in the acquisition of shares or social participations in new or recently created entities
  33. For habitually residing in a municipality at risk of depopulation
  34. For amounts paid for fertility treatments performed in authorized clinics or centers
  35. For amounts paid for certain health expenses
  36. For amounts paid for expenses associated with the practice of sports and healthy activities
  37. For amounts from public aid granted by the Generalitat 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 the declaration of the state of alarm due to the health crisis caused by Covid-19
  38. 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
  39. For donations to contribute to the financing of expenses caused by the health crisis caused by Covid-19