By birth, adoption, foster care or delegation of guardianship of persons with disabilities
Regulations: Art. 4.One.c), Four and Five and Additional Provision six 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.c) 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
Deduction amounts
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246 euros when it is the only child withphysical or sensory disability equal to or greater than 65 percent, or intellectual or mental equal to or greater than 33 percent.
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303 euros, when the son who suffers from said disability have at least one sibling with a degree of physical or sensory disability equal to or greater than 65 percent, or intellectual or mental, in a degree equal to or greater than 33 percent.
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 made available to persons with physical or sensory disabilities, with a degree of disability equal to or greater than 65 percent, or persons with intellectual or 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
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That the son has born or has been adopted during the tax period and that meets the requirements that entitle them to the application of the corresponding minimum for dependentsestablished by the state regulations governing the IRPFABBR.
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That the sum of the general taxable base and savings taxable base, boxes [0500] and [0510] of the statement, not exceed:
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When both parents or adopters are entitled to apply this deduction, its amount will be prorated equally .
Deduction limits based on taxable base
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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.
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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 amounts of the deduction will be the following:
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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)
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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)
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Compatibility and incompatibility
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This deduction results compatible with the application of the regional deductions "For birth, adoption, delegation of guardianship for adoption purposes or foster care", "For multiple births or adoptions" and "For large or single-parent families".
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The deduction is also incompatible, for the same descendant or assimilated, with the application of the additional amounts of the regional deduction "For habitually residing in a municipality at risk of depopulation".
B) For the rest of the taxpayers
Deduction amounts
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246 euros when it is the only son or daughter or minor fostered person or person with delegation of guardianship for adoption purposes by the taxpayer with a degree of disabilityYoequal to or greater than 65 percent or with a degree of intellectual or mental disability permanently recognized equal to or greater than 33 percent.
Attention : the requirement that the degree of intellectual or mental disability equal to or greater than 33 percent has been permanently recognized will not apply to taxpayers who died before December 30, 2025.
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.
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.
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303 euros, when living with another person that entitles one to the application of this deduction.
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 made in favor of persons with a degree of disability equal to or greater than 65 percent or with intellectual or mental disabilities permanently recognized and a degree of disability equal to or greater than 33 percent, will apply to persons subject to guardianship with full powers of representation established by judicial resolution and to persons with disabilities whose incapacity has been declared judicially, even if it does not reach that degree.
The presence of an intellectual or mental disability of permanent nature In cases of recognized degree equal to or greater than 33 percent, it must also be accredited by means of the corresponding certificate issued by the competent bodies of the Generalitat or by the corresponding bodies of the State or of other autonomous communities.
In case of cohabitation with another person disabled that do not give right The applicable amount for the application of the deduction will be 246 euros.
Requirements and other conditions for the application of the deduction
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That the son has born/been adopted or, where applicable, has been constituted foster care eitherthe delegation of guardianship for adoption purposes during the tax period and that the child born or adopted or the fostered or warded person meets the requirements that give the right to the application of the corresponding minimum for descendantsestablished by the state regulations governing the IRPFABBR.
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That the sum of the general taxable base and the savings taxable baseboxes [0500] and [0510] of the statement, not exceed:
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When more than one taxpayer files a return be entitled to this deduction, Its amount will be prorated equally..
Deduction limits based on taxable base
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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.
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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 amounts of the deduction will be the following:
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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)
-
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 and incompatibility
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This deduction results compatible with the application of the regional deductions "For birth, adoption, delegation of guardianship for adoption purposes or foster care", "For multiple births or adoptions" and "For large or single-parent families".
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The deduction is also incompatible, for the same descendant or assimilated, with the application of the additional amounts of the regional deduction "For habitually residing in a municipality at risk of depopulation".