Community of Valencia

Due to personal and family circumstances	Relating to the habitual residence	For donations and gifts	Other deductible concepts
By birth, adoption or foster care. By multiple birth or adoption. For 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 nurseries and first cycle early childhood education centers, of children or those in permanent foster care, under 3 years of age. For the reconciliation of work and family life. For taxpayers with a degree of disability equal to or greater than 33%, aged 65 or over. 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 Household Employees of the General Social Security Regime for the care of people. For taxpayers with 2 or more descendants.	For the first acquisition of their habitual residence by taxpayers under 36 years of age. For the acquisition of their habitual residence by persons with disabilities. For amounts for the acquisition or rehabilitation of habitual housing from public aid. For rent or payment for the transfer of use of the habitual residence. For renting a home as a result of an activity, whether self-employed or employed, in a municipality other than the one in which the taxpayer previously resided. For amounts invested in self-consumption facilities or in the generation of electrical or thermal energy through renewable sources. For works to preserve or improve the quality, sustainability and accessibility of the habitual residence carried out during the period. For works to conserve or improve the quality, sustainability and accessibility of the habitual residence carried out in 2014 and 2015. Due to the increase in the costs of external financing for investments in primary residences. For habitually residing in a municipality at risk of depopulation.	For donations with ecological purposes. For donations of goods from the Valencian Cultural Heritage. For donations for the conservation, repair and restoration of assets of the Valencian Cultural Heritage. For donations intended to promote the Valencian language. For donations or transfers of use or loans for other cultural, scientific or non-professional sports purposes. 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 help finance the expenses caused by the health crisis caused by Covid-19.	For amounts allocated by their holders to the conservation, repair and restoration of assets of the Valencian Cultural Heritage. For the purchase of school supplies. For amounts allocated to cultural fertilizers. For obtaining income from the leasing of housing whose rent does not exceed the reference price for private rentals (landlord 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. For investment in the acquisition of shares or equity interests in new or recently created entities. For amounts paid for fertility treatments performed in authorized clinics or centers. For amounts paid for certain health expenses. For amounts paid for expenses associated with the practice of sports and healthy activities.