Community of Valencia

Regulations: Art 2 bis of Law 13/1997, of December 23, which regulates the regional section of the personal income tax and other transferred taxes, of the Valencian Community

Residents of the Valencian Community will apply the following amounts as taxpayer minimums, by ascendancy and by regional disability:

Taxpayer tax-free threshold

• 6,105 euros annually on a general basis.

• Plus 1,265 euros per year per taxpayer over 65 years of age.

• Additionally 1,540 euros per year per taxpayer over 75 years of age.

Tax-free threshold for ascendants

• 1,265 euros annually for each ascendant over 65 years of age or with a disability, regardless of their age.

• Plus 1,540 euros annually for each ascendant over 75 years of age.

Minimum for disability of the taxpayer and ascendants

• 3,300 euros annually for each taxpayer or ascendant, when it is a person with a degree of disability equal to or greater than 33% and less than 65%.

• 9,900 euros annually for each taxpayer or ascendant, when it is a person with a degree of disability equal to or greater than 65%.

• Plus 3,300 euros annually for each taxpayer or ascendant who proves they need help from third parties or reduced mobility, or a degree of disability equal to or greater than 65%.