By reconciling work with family life

Regulations: Art. 4.One.f), Four and Five 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.f) 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

460 euros for each son or daughter either taken in under the permanent foster care arrangement, older than three years and younger than five years.

Accuracy :

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.

However, this deduction is also applicable to pre-adoption foster care regulated in article 173 bis of the Civil Code, provided that it was formalized prior to August 18, 2015 (date of entry into force of Law 26/2015, of July 28, which modifies the modalities of foster care regulated in the aforementioned article).

Requirements and other conditions for the application of the deduction

This deduction will correspond exclusively to the mother or foster parent and the requirements for its application will be:

That the children or foster children who generate the right to the deduction also give rise to the application of the corresponding minimum allowance for descendantsestablished in the state regulations governing the IRPFABBR.
That the mother or foster parent carries out an activity on their own behalf or on behalf of others for which she is registered in the corresponding Social Security or mutual insurance scheme. This requirement will be deemed to be met in the months in which this situation occurs on any day of the month.

Note: In the case of married same-sex persons, if both meet the requirements, they are entitled to apply the deduction.
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.
The deduction will be calculated proportionally to the number of months in which the above requirements are met , understanding for this purpose that:
1. The determination of the children or foster children who give the right to apply the deduction will be made according to their situation on the last day of each month.
2. The requirement to register with the corresponding Social Security or mutual insurance scheme is met in the months in which this situation occurs on any day of the month.
In cases of adoption , the deduction may be applied, regardless of the age of the minor, during the fourth and fifth year following the date of registration in the Civil Registry.
In cases of permanent foster care , the deduction may be applied, regardless of the age of the minor, during the fourth and fifth year following the date of the administrative resolution by which it was formalized, provided that it is still valid on the last day of the tax period. In the case of foster care arrangements that are to be established judicially, the administrative resolution by which they were provisionally formalized will be taken as the initial reference for the aforementioned calculation.
In the event of the death of the mother or when custody is exclusively awarded to the father , the latter will be entitled to the pending deduction provided that he meets the other requirements provided for this purpose. The host will also be entitled to the deduction in those foster homes in which there was no host mother.

In the case of married same-sex persons, when both are men and parents of the child who entitles them to the deduction, both will have the right to apply the deduction.
When there are several taxpayers declaring the right to apply this deduction with respect to the same child or foster child, its amount will be prorated among them in equal parts .

Deduction limits based on taxable base

The deduction is limited for each child or beneficiary to the total contributions and fees to Social Security and alternative mutual funds accrued in each tax period, and which, in addition, have been accrued from the day the child turns three years old and until the day before he or she turns five years old.

For the purposes of calculating this limit, contributions and fees will be computed in their full amounts, without taking into account any bonuses that may apply.
The full amount of the deduction (460 euros) will only be applicable 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 (460 euros) 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 (460 euros) 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)

Incompatibility

This deduction is incompatible with the application of the regional deduction "For hiring indefinitely people affiliated with the Special System for Domestic Employees of the General Social Security Regime for the care of people."

B) For the rest of the taxpayers

Amount of deduction

460 euros for each son either daughter or person reception or with delegation of guardianship for adoption purposes, older than three years and younger than five years.

Accuracy :

Until August 17, 2015, Article 173 bis of the Civil Code regulated the following types of family foster care: simple, permanent and pre-adoptive.

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

This deduction will apply exclusively to the mother, foster mother or guardian and the following will be requirements for its application:

That the persons who generate the right to the deduction also give rise to the application of the corresponding minimum for descendants established in the state regulations governing the IRPFABBR.
That the mother, foster mother or guardian carries out an activity on her own behalf or on behalf of others for which she is registered in the corresponding Social Security or mutual insurance scheme. This requirement will be deemed to be met in the months in which this situation occurs on any day of the month.

Note: In the case of married same-sex persons, if both meet the requirements, they are entitled to apply the deduction.
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.
The deduction will be calculated proportionally to the number of months in which the above requirements are met , understanding for this purpose that:
1. The determination of the children or foster children or persons with delegated guardianship for adoption who give the right to apply the deduction will be made according to their situation on the last day of each month.
2. The requirement to register with the corresponding Social Security or mutual insurance scheme is met in the months in which this situation occurs on any day of the month.
In cases of adoption or guardianshipThe deduction may be applied, regardless of the age of the minor, during the fourth and fifth years following the date of registration in the Civil Registry.
In cases of family foster careThe deduction may be applied, regardless of the age of the minor, during the fourth and fifth years following the date of the administrative resolution by which it was formalized, provided that it is still in force on the last day of the tax period.
In the event of the death of the mother or when custody is exclusively awarded to the father , the latter will be entitled to the pending deduction provided that he meets the other requirements provided for this purpose. The foster parent/guardian will also be entitled to the deduction in those cases of foster care/delegation of guardianship for adoption purposes in which there is no foster parent/guardian.

In the case of married same-sex persons, when both are men and parents of the child who entitles them to the deduction, both will have the right to apply the deduction.
When there are several taxpayers entitled to apply this deduction with respect to the same person, Its amount will be divided equally among them.

Deduction limits based on taxable base

The deduction is limited to the total contributions and fees to Social Security and alternative mutual insurance companies accrued in each tax period, and which, in addition, had been from the day the minor turns three years old until the day before he turns five years old.

Clarifications :

1. For the purposes of calculating this limit, contributions and fees will be computed in their full amounts, without taking into account any bonuses that may apply.

2. This is a limit global for the entire deduction.

Important: until the modification introduced in its wording the limit The deduction in question referred to each child or foster child. Since that amendment, the aforementioned limit has become set for the entire deduction.
The full amount of the deduction (460 euros) will only be applicable 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 (460 euros) 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 (460 euros) 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)