By birth, adoption, delegation of guardianship for adoption purposes or foster care
Regulations: Art. 4.One.a), 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.a) 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
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300 euros for each son or daughter born or adopted during the tax period.
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300 euros for each fostered in a foster care regime with an educator family, urgent, temporary or permanent, administrative or judicial during the tax period.
Therefore, for these purposes, the provisions of article 173 bis of the Civil Code shall apply, which regulates the types of foster care, differentiating between emergency, temporary and permanent foster care.
In the event that the duration of the foster care within the tax period is less than a calendar year, as a result of the death of the taxpayer, the deduction amount will be prorated based on the percentage resulting from dividing the number of days of the duration of the foster care by the number of days that comprise the taxpayer's tax period (from January 1 to the date of death).
Requirements and other conditions for the application of the deduction
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That the son born either adopted or, where applicable, the welcomed meets the requirements that entitle the recipient to the corresponding minimum allowance for dependentsestablished by the state regulations governing the IRPFABBR.
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That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, is not greater than:
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The regime of foster care The right to apply the deduction will be defined in Article 127 of Law 26/2018, of December 21, on the rights and guarantees of children and adolescents, This deduction is prorated according to the number of days the foster care lasts. within the period.
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When more than one reporting taxpayer is entitled to apply this deduction, its amount will be prorated among them in equal parts.
Deduction limits based on taxable base
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The full amount of the deduction (300 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.
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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 the following:
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In individual taxation , the result of multiplying the amount of the deduction (300 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 27,000)
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In joint taxation , the result of multiplying the amount of the deduction (300 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)
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Compatibility and incompatibility
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This deduction results compatible with the application of the regional deductions "For multiple births or adoptions", "For birth, adoption, foster care or delegation of guardianship of persons with disabilities" 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".
Temporal scope of application of the deduction
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In case of birth or adoption the deduction may be applied also in the two subsequent exercises to that of birth or adoption.
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In case of foster carethe deduction will result applicable for the duration of thisThe applicable amount is prorated based on the number of days of duration during the fiscal year.
B) For the rest of the taxpayers
Amount of deduction
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For each son or daughter born or adopted during the tax period:
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600 euros if it's the first one.
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750 euros if it's the second one.
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900 euros if it is the third and subsequent one.
Accuracy :
For the sole purpose of determining the order which corresponds to each child born/adopted in the tax year (or one of the two previous tax years, if applicable) for which the deduction is claimed, the following must be taken into account, in addition to such children, all births or adoptions that may have occurred with anteriority on the date of the birth/adoption of the child that generates the right to the deduction, provided that the taxpayer was his parent or adopter, whether or not they generate for him the right to the minimum for descendants and the present deduction.
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By foster care, in any of its forms, as well as by the delegation of guardianship for adoption purposes, when such a situation encompasses the entire tax period:
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600 euros if it's the first one.
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750 euros if it's the second one.
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900 euros if it is the third and subsequent one.
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.
So that the amounts in letters b can be applied. and c. Previous ones will require that the first and successive people computed have remained received or stored by the taxpayer during more than one hundred and eighty-three days of the tax period. In no case will those adopted by the taxpayer during said tax period be taken into account, without prejudice to the application of the deduction provided for said adoption.
Clarifications:
1. Under the regime of joint taxationCompliance with the above requirement must be verified individually for each spouse, it is possible that one of the spouses applies the amounts of letters b) and c) and the other does not.
2. For the sole purpose of determining the order which corresponds to everyone The following must also be taken into account: all The adoptions or delegations of guardianship that occurred prior to the date of the adoption/delegation of guardianship of the person that generates the right to the deduction, provided that the first and subsequent persons counted have remained adopted or guarded by the taxpayer for more than one hundred and eighty-three days of the tax period. The moment any of the people initially taken in or cared for fails to meet this requirement, it will no longer count for the purposes of considering subsequent placements or delegations of care as second or successive.
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Important : both in individual and joint taxation, each of the parents/foster parents/persons to whom the delegation of guardianship for adoption purposes is granted, must determine in a way independenthe order number that each child born or adopted or fostered person or for whom the delegation of guardianship for adoption purposes is granted represents for said taxpayer.
Requirements and other conditions for the application of the deduction
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That the son born either adopted or, where applicable, the person reception or safekeeping meets the requirements that entitle the recipient to the corresponding minimum allowance for dependentsestablished by the state regulations governing the IRPFABBR.
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That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, is not greater than:
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The family foster care and guardianship delegation schemes for adoption purposes The factors that give the right to apply the deduction will be those defined, respectively, in articles 127 and 149 of Law 26/2018, of December 21, on the rights and guarantees of children and adolescents.
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When the duration of the foster care or the delegation of guardianship for adoption purposes within the tax period be less than a calendar year, as a consequence of death of the taxpayer, The amount of the deduction will be prorated. based on the percentage resulting from dividing the number of days of duration of the foster care or the delegation of guardianship by the number of days that comprise the taxpayer's tax period (from January 1 to the date of death).
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When more than one reporting taxpayer is entitled to apply this deduction, its amount will be prorated among them in equal parts.
Deduction limits based on taxable base
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He full amount of the deduction It will only apply to taxpayers whose sum of the general taxable base and the savings taxable base, boxes [0500] and [0510] of the statement, 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 the following:
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In individual taxation, the result of multiplying the amount of the deduction 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 27,000)
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In joint taxation, the result of multiplying the amount of the deduction 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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Compatibility and incompatibility
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This deduction results compatible with the application of the regional deductions "For multiple births or adoptions", "For birth, adoption, foster care or delegation of guardianship of persons with disabilities" 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".
Temporal scope of application of the deduction
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In case of birth or adoption the deduction may be applied also in the two subsequent exercises to that of birth or adoption.
Taxpayers with children born or adopted before the 2025 tax year with the right to the deduction in force as of December 31, 2024, will apply with regard to the same, the provisions of section "A) For taxpayers who died before June 1, 2025".
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In case of foster care or delegation of guardianship for adoption purposes the deduction will result applicable for the duration of the foster care/delegation of guardianshipThe applicable amount is prorated based on the number of days of duration during the fiscal year.