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Practical manual for Income Tax 2023.

For birth or adoption of children with disabilities

Regulations: Art. 4.One.c), Four and Five 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 degree of disability must be accredited by the corresponding certificate issued by the competent bodies of the Generalitat or by the corresponding bodies of the State or other autonomous communities.

    The specific provisions provided for persons with physical or sensory disabilities, with a degree of disability equal to or greater than 65 percent, or persons with mental disabilities, with a degree of disability equal to or greater than 33 percent, shall apply to persons with disabilities whose incapacity is declared judicially, even if it does not reach that degree.

    Guardianship with full powers of representation established by court order will be considered equivalent to a disability level of 65 percent.

Requirements and other conditions for the application of the deduction

  • That the child was born or adopted during the year 2023 and meets the requirements that entitle the child to the application of 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.

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

Deduction limits based on taxable base

  • 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".