Community of Valencia

For taxpayers with disabilities, equal to or greater than 33%, aged 65 or over

Regulations: Art. 4. One.g), Four and Fifth and Sixth 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

Amount of deduction

197 euros for each disabled taxpayer aged 65 or over.

Requirements and other conditions for the application of the deduction

• The application of the deduction is conditional the simultaneous fulfillment following requirements:

  • That the taxpayer is at least 65 years of age on the date of tax accrual (normally, December 31).

  • That has a degree of disability equal to or greater than 33% .

    The deduction will also be applicable when without reaching said degree of disability, the incapacity or guardianship with powers of representation of the disabled persons has been judicially declared.

    The specific provisions provided for people with physical or sensory disabilities, with a degree of disability equal to or greater than 33%, will apply to Social Security pensioners who have been granted a pension for total, absolute or severe permanent disability, and in the case of pensioners of passive classes who have been granted a retirement pension or withdrawal pension due to permanent incapacity for service or disability.

• The sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, cannot be greater than:

  • 30,000 euros in individual declaration.

  • 47,000 euros in joint declaration.

• This deduction will not apply if, as a result of the disability situation referred to, the taxpayer receives any type of benefit that is exempt from Personal Income Tax .

Limits on deduction

• The full amount of the deduction (197 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:

  • In individual taxation, the result of multiplying the amount of the deduction (197 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)

  • In joint taxation , the result of multiplying the amount of the deduction (197 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)

For ascendants over 75 years of age or over 65 years of age with disabilities

Regulations: Art. 4. One.h), Four and Fifth Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Amount of deduction

197 euros for each ascendant in a direct line, by consanguinity, affinity or adoption, over 75 years of age , or over 65 years of age who is considered a person with a disability in the terms discussed below:

• Recognized degree of physical or sensory disability: equal to or greater than 65%.

• Recognized degree of mental disability: equal to or greater than 33% .

  The deduction will also be applicable when without reaching said degree of disability, the incapacity or guardianship with powers of representation of the disabled persons has been judicially declared.

  The specific provisions provided for people with physical or sensory disabilities, with a degree of disability equal to or greater than 33%, will apply to Social Security pensioners who have been granted a pension for total, absolute or severe permanent disability, and in the case of pensioners of passive classes who have been granted a retirement pension or withdrawal pension due to permanent incapacity for service or disability.

Requirements and other conditions for the application of the deduction

• That the ascendants live with the taxpayer for at least half of the tax period. Among other cases, disabled ancestors who, depending on the taxpayer, are admitted to specialized centers will be considered to live with the taxpayer.

• That the ascendants do not have annual income , excluding exempt income, greater than 8,000 euros.

• That the ascendants do not file a declaration for the IRPF with income greater than 1,800 euros .

• That the sum of the general taxable base and the savings taxable base of the taxpayer, boxes [0500] and [0510] of the declaration, is not greater than :

  • 30,000 euros in individual declaration.

  • 47,000 euros in joint declaration.

• The determination of the personal and family circumstances that must be taken into account will be made taking into account the situation existing on the date of accrual of tax (normally, December 31).

• When more than one reporting taxpayer is entitled to apply this deduction with respect to the same ascendants, the amount of the deduction will be prorated among them in equal parts.

  However, when the declaring taxpayers have a different degree of kinship with the ascendant, the application of the deduction will correspond to those of the closest degree , unless they do not have annual income, excluding exempt income, greater than 8,000 euros, in which case it will correspond to those of the next degree.

Quantitative limits of the deduction

• The full amount of the deduction (197 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 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 as follows:

  • In individual taxation , the result of multiplying the amount of the deduction (197 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)

  • In joint taxation , the result of multiplying the amount of the deduction (197 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)

For hiring indefinitely people affiliated with the Special System for Household Employees of the General Social Security Regime for the care of people

Regulations: Art. 4.One.i), Four and Fifth Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Amount of deduction

50% of the fees paid for contributions made during the tax period for the hiring of a person on an indefinite basis to care for the ascendants in the care of taxpayer indicated, and who is included in the Special System for Household Employees of the General Social Security Regime.

The 50% percentage will be applied to the amount of the installments paid in the months on which the requirements indicated below are met on the last day.

Requirements and other conditions for the application of the deduction

• That the taxpayer has had in his charge :

  • one or more ascendants in a direct line, by consanguinity or adoption, who meet the requirements of cohabitation and income are entitled to the application of the minimum for ascendants and are:

    • Over 75 years old, or

    • People over 65 years of age if they are considered to have a physical, organic or sensory disability of 65% or more or a cognitive, psychosocial, intellectual or developmental disability of 33% or more.

  • ancestors linked by ties of affinity in which, meeting the previous requirements (75 years or 65 years with a degree of physical, organic or sensory disability equal to or greater than 65% or with cognitive, psychosocial, intellectual or developmental disability equal to or greater than 33%), meet the cohabitation and income requirements required to generate the right to apply the minimum for ancestors for relatives by consanguinity or adoption.

• That the taxpayer carries out activities on his/her own or third party account for which he/she receives income from work or economic activities .

• 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:

  • 30,000 euros in individual declaration.

  • 47,000 euros in joint declaration.

• When two taxpayers have the right to apply this deduction, its limit will be prorated between them in equal parts.

  To the extent that the deduction is applied by the taxpayer who pays amounts and is listed as an employer, provided that he has ascendants in his care who meet the requirements set out in the regulations, the prorating of the limit will only apply if two taxpayers have hired during the year one or more people to care for the same ascendants who meet the requirements established so that the right to apply the minimum for their direct relatives can be generated.

Incompatibility

This deduction is incompatible with the deduction "For ascendants over 75 years of age or over 65 years of age with a disability."

Limits on deduction

The amount of this deduction may not exceed the following limits:

• 330 euros when the taxpayer is dependent on an ascendant .

• 550 euros if you have two or more ascendants in your care .

These limits will apply in identical amounts in joint taxation.

Application of the amounts and limits of the deduction according to the taxable base

• The maximum amounts and limits of the deduction (330 or 550 euros, as appropriate) 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.

• When the sum of the general taxable base and the savings taxable base of 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 and limits of the deduction will be as follows:

  • In individual taxation, the result of multiplying the maximum amount or limit of the deduction (330 or 550 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 general taxable base and the family unit savings and 27,000)

  • In joint taxation , the result of multiplying the maximum deduction limit (330 or 550 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 general taxable base and the family unit savings and 44,000)

For amounts paid for expenses associated with the practice of sports and healthy activities

Regulations: Art. 4.One.ad) Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Amount and maximum limits of the deduction

The following may be deducted from the amounts paid in the tax period for expenses associated with the practice of sports and healthy activities:

• 50% if the declarant is over 65 years old .

• 100% if the declarant is over 75 years old .

The maximum limit of the deduction will be 150 euros.

The deduction limit will be established by taxpayer and the disbursements may be used for activities carried out by the taxpayer, his/her spouse and those persons who entitle him/her to the application of the family minimums for descendants and ascendants.

Deduction base

The following amounts will be eligible for deduction:

• Membership or adhesion fees paid to gyms, sports clubs, sports federations, sports recreation groups, sports or sports recreation sections of other non-sports entities, sports recreation groups, associations of federations and sports corporations.

• Acquisition of mandatory equipment for practicing federated sports.

• Personal training services provided by sports technicians and coaches.

• Personal services provided by traumatologists, dieticians-nutritionists, physiotherapists, podiatrists or senior technicians in Dietetics.

Requirements and other conditions for the application of the deduction

• That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, respectively, is not greater than :

  • 32,000 euros in individual declaration.

  • 48,000 euros in joint declaration.

• That the acquisition of goods or services can be proven by means of the corresponding invoice and proof of payment, which may not be in cash.

Deduction limits based on taxable base

• The full deduction limits will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 29,000 euros , in individual taxation, or less than 45,000 euros , in joint taxation.

• When the sum of the general taxable base and the savings taxable base of the taxpayer is between 29,000 and 32,000 euros , in individual taxation, or between 45,000 and 48,000 euros, in joint taxation, the limits of the deduction will be the following:

  • In individual taxation, the result of multiplying the deduction limits 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 29,000)

  • In joint taxation , the result of multiplying the deduction limits 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 general taxable base and the family unit savings and 45,000)