For habitually residing in a municipality at risk of depopulation

Regulations: Art. 4.One.aa) and Six Law 13/1997, of December 23, which regulates the regional section of Personal Income Tax and other transferred taxes, of the Valencian Community

Amount of deduction

• 330 euros

• The previous amount will be increased by:

  • 132 euros in the event that the taxpayer is entitled to apply the minimum for descendants of a person .

  • 198 euros in the event that the taxpayer is entitled to the application of the minimum for descendants for two people

  • 264 euros in the event that the taxpayer is entitled to apply the minimum for descendants for three or more people .

  Clarifications for the application of the increased amounts :

  • The amount of the increment is unique depending on the number of descendants.

  • When two or more taxpayers are entitled to apply the minimum for descendants of the same person and meet the required requirements the additional amounts be prorated among them in equal parts.

  • The descendants to be taken into account, for the purposes of determining the applicable increased amounts, are only those for whom the minimum for descendants is applied and who, in addition, do not entitle the person to the deductions “For birth, adoption or foster care”, “For multiple births or adoptions” and “For birth or adoption of children with disabilities ” (see the “Incompatibility” section of this deduction).

  Example:

  The taxpayer Mr. AR resides in a municipality at risk of depopulation and has two descendants for whom the minimum for descendants of different mothers can be applied: his ex-spouse Mrs. BS who resides in Valencia capital and his current spouse, Mrs. CH, who has no other children and with whom he lives.

  Determine the amount of the deduction that corresponds to each one and the amount that would correspond to Mr. AR and Mrs. CH if they filed a joint return.

  Solution:

  1. Amount of deduction applicable by Mr. AR: 330 + 132 + [(198 -132) ÷2] = 495

     The applicable deduction will be the result of adding the increase in the deduction to 330 euros: 132 euros for the son who lives in Valencia capital with Mrs. BS and for which only Don AR has the right to the deduction plus 33 euros for the child in common with Mrs. CH which results from the difference between the increase that would correspond to Mr. AR. in his individual declaration (198 euros) less the amount corresponding to the common child with CH (132 euros) divided by two.

  2. Amount of deduction applicable to Mrs. BS: You are not entitled to the deduction because you do not reside in a municipality at risk of depopulation

  3. Amount of deduction applicable to Mrs. CH: 330 + (132 ÷ 2) = 396

     In this case the increase will be 132 euros because the taxpayer is entitled to the application of the minimum for a descendant and the prorating will proceed because Mr. AR also has the right.

  4. Amount of the deduction applicable in the case of a joint declaration by Mr. AR and Ms. CH: 330 +132 + (198-132) = 528

     In the case of a joint declaration, the applicable deduction will be the result of adding to 330 euros the increase in the deduction corresponding to the son of Mr. AR and Mrs. BS which is 132 euros plus the difference between the increase that would correspond to Mr. AR. in his individual declaration (198 euros) less the amount corresponding to the common child with Mrs. CH (132 euros).

  Conditions for the application of the deduction

  • Regarding habitual residence the concept included in the state regulations governing the PIT.

  • Municipalities at risk of depopulation.

    For a municipality to be considered at risk of depopulation, it must be beneficiary of the Municipal Cooperation Fund for the fight against depopulation in the municipalities of the Valencian Communityin the budget year in which the tax accrues, or in the previous one, by complying with the requirements established in Law 5/2023, of April 13, comprehensive measures against depopulation and for territorial equity in the Valencian Community.

    Municipalities benefiting from the Municipal Cooperation Fund for the fight against depopulation in municipalities in the Valencian Community

    The municipalities that benefit from the municipal cooperation fund are indicated in the annex to the resolutions that the Presidency of the Generalitat agrees annually by which the specific line of the Municipal Cooperation Fund for the Fight against Depopulation of the Municipalities of the Valencian Community is assigned.

    For the campaign of IRPFABBR For the year 2025, taxpayers residing in the municipalities listed in any of the links indicated at the end of this section may be eligible for the deduction.

  • In the case of joint taxation the same deduction amounts as those established for individual taxation purposes apply.

  Incompatibility

  This deduction results incompatible, for the same descendant or assimilated, with the application of the regional deductions “For birth, adoption, delegation of guardianship for adoption purposes or family foster care”, “For multiple births or adoptions” and “For birth, adoption, foster care or delegation of guardianship of persons with disabilities”.