For amounts intended for the acquisition of school supplies
Regulations: Art. 4.One.v), Four and Five and Sixteenth 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
Attention : as a result of the modifications introduced in the wording of article 4.One.v) by article 22 of Law 5/2025, of May 30, on fiscal, administrative and financial management measures and organization of the Generalitat (DOGV, 31-05-2025; BOE, 14-06-2025), it is necessary to distinguish the following 2 application scenarios:
A) For taxpayers who died before June 1, 2025
Amount of deduction
110 euros for each son or daughter or minor in permanent foster care that, on the date of accrual of the tax (normally, on December 31), is enrolled in a public or private subsidized school in the Valencian Community in Primary Education, Compulsory Secondary Education or in special education units.
Precision:
Until August 17, 2015, Article 173 bis of the Civil Code regulated the following types of family foster care: simple, permanent and pre-adoptive.
Law 26/2015, of July 28, which modifies the system of protection for children and adolescents (BOE of July 29) modified, with effect from August 18, 2015, article 173 bis of the Civil Code, regulating from then on the following modalities of family foster care: urgent, temporary and permanent.
Requirements and other conditions for the application of the deduction
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That the children or foster children give rise to the right to the application of the corresponding minimum allowance for descendants established by the state regulations governing the IRPFABBR.
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That the taxpayer is and registered as a job seeker in a public employment service When the parents or foster parents live together, this circumstance can be fulfilled by the other parent or foster parent.
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That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, does not exceed the following amounts:
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When two reporting taxpayers have the right to apply this deduction, its amount will be prorated between them in equal parts .
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The amount of this deduction will be prorated by the number of days of the tax period in which the requirement is met that the taxpayer is unemployed and registered as a job seeker with a public employment service. For these purposes, when parents or foster parents, who live together, meet this requirement, the sum of the days of both will be taken into account, with the limit of the tax period.
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The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions .
Deduction limits based on taxable base
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The full amount of the deduction (110 euros for each child or fostered minor) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros, in individual taxation, or less than 44,000 euros, in joint taxation.
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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 deduction amounts will be as follows:
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In individual taxation, the result of multiplying the amount of the deduction (110 euros for each child or foster child) 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)
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In joint taxation , the result of multiplying the amount of the deduction (110 euros for each child or foster child) by a percentage obtained from the application of 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)
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B) For the rest of the taxpayers
Amount of deduction
110 euros for each son either daughter or person reception either with delegation of guardianship for adoption purposesthat, on the date of accrual of the tax (normally, on December 31), is enrolled in a public or private subsidized school in the Valencian Community in Primary Education, Compulsory Secondary Education or in special education units.
Precision:
Until August 17, 2015, Article 173 bis of the Civil Code regulated the following types of family foster care: simple, permanent and pre-adoptive.
Law 26/2015, of July 28, which modifies the system of protection for children and adolescents (BOE of July 29) modified, with effect from August 18, 2015, article 173 bis of the Civil Code, regulating from then on the following modalities of family foster care: urgent, temporary and permanent.
With regard to pre-adoptive foster care, provided for in Article 173 bis of the Civil Code until the aforementioned regulatory amendment, the second and sixth additional provisions of Law 26/2015 establish that all references in laws and other provisions made to pre-adoptive foster care should be understood as referring to the delegation of guardianship for pre-adoptive cohabitation provided for in Article 176 bis of the Civil Code, while references made to simple foster care should be understood as referring to temporary foster care provided for in Article 173 bis of the Civil Code.
Requirements and other conditions for the application of the deduction
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That the persons who give rise to the application of the deduction also give rise to the application of the corresponding minimum for descendants established by the state regulations governing the IRPFABBR.
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That the taxpayer is and registered as a job seeker in a public employment service When the parents or foster parents or guardians live together, this circumstance can be fulfilled by their partner.
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That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, does not exceed the following amounts:
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The application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction that gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions .
Quantification and proration of the deduction
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In the event of birth or adoption the amount of the deduction It will be prorated by the number of days of the tax period in which the requirement is met that the taxpayer (or the other parent when both parents live together) is/are unemployed and registered as a job seeker with a public employment service.
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In the case of foster care or delegation of guardianship for adoption purposes the amount of the deduction It will be prorated by the number of days of the tax period in which it is found current he foster care/delegation of guardianship for adoption purposes and the taxpayer is unemployed and registered as a job seeker with a public employment service.
In the case of cohabitation between 2 foster parents or guardians, the amount of the deduction It will be prorated over the sum of days. of the tax period where the taxpayer and the other foster parent/guardian individually meet both requirements indicated in the previous paragraph, with the limit of the tax period.
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When two reporting taxpayers have the right to apply this deduction, its amount will be prorated between them in equal parts .
Deduction limits based on taxable base
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He full amount of the deduction (110 euros for each child or foster child or minor under guardianship) will only be applicable to taxpayers whose the sum of the general taxable base and the savings taxable base is less than 27,000 euros, in individual taxation, or less than 44,000 euros, in joint taxation.
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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 deduction amounts will be as follows:
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In individual taxation, the result of multiplying the amount of the deduction (110 euros for each child or foster child) 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)
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In joint taxation , the result of multiplying the amount of the deduction (110 euros for each child or foster child) by a percentage obtained from the application of 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)
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