Community of Valencia

For taxpayers with disabilities, in a degree equal to or greater than 33 percent, age equal to or greater than 65 years

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 it has a degree of disability equal to or greater than 33 percentaccredited 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.

    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 persons with physical or sensory disabilities, with a degree of disability equal to or greater than 33 percent, shall apply to Social Security pensioners who have been granted a pension for total permanent disability, absolute or severe disability, and in the case of civil service pensioners who have been granted a retirement or pension for permanent disability for service or incapacity.

• 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 the PIT.

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 disability equal to or greater than 65 percent.

• Degree of intellectual or mental disability recognized permanently equal to or greater than 33 percent. The requirement that the degree of intellectual or mental disability equal to or greater than 33 percent has been permanently recognized will not be applicable to taxpayers who died before December 30, 2025.

The specific provisions provided for persons with a degree of disability equal to or greater than 65 percent or with a permanently recognized intellectual or mental disability and a degree 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 existence of a permanent intellectual or mental disability in cases of a recognized degree equal to or greater than 33 percent 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.

The specific provisions provided for persons with a degree of disability equal to or greater than 33 percent will apply to Social Security pensioners who have been granted a pension for total permanent disability, absolute or severe disability, and in the case of civil service pensioners who have been granted a retirement or pension for permanent disability for service or incapacity.

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 by the PITwith incomes above 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)

Incompatibility

This deduction is incompatible with the deduction "For hiring indefinitely people affiliated with the Special System for Domestic Employees of the General Social Security Regime for the care of people."

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 percent of the fees paid for the contributions made during the tax period for the hiring of a person on an indefinite basis for the care of the ascendants dependent on the taxpayer that are indicated, and that is included in the Special System for Domestic Employees of the General Social Security Scheme.

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

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 blood 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 old if they have a disability equal to or greater than 65 percent or a degree of intellectual or mental disability permanently recognized equal to or greater than 33 percent. 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..

  • Ascendants linked by affinity ties in which, fulfilling the above requirements (75 years or 65 years with a degree of physical, organic or sensory disability equal to or greater than 65 percent or with a cognitive, psychosocial, intellectual or developmental disability equal to or greater than 33 percent), meet the cohabitation and rent requirements that are required to generate the right to the application of the minimum for ascendants 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.

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 deduction limits based on 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)

Incompatibility

This deduction is incompatible with the application of the regional deductions "For the amounts intended for non-occasional custody in nurseries and first cycle centers of early childhood education of sons and daughters or adopted or fostered persons or with delegation of custody for adoption purposes, under three years of age", "For reconciliation of work with family life" and "For ascendants over 75 years of age or over 65 years of age with disability".

For amounts paid for certain health expenses

Regulations: Art. 4.One.ac) 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 limit of the deduction

• Up to 100 eurosfor the amounts paid in expenses during the period:

  • - For the treatment and care of people affected by highly complex chronic diseases and those known as“rare”.

  • - Intended for the treatment and care of people diagnosed with acquired brain damage or Alzheimer's disease.

  Forlarge or single-parent familiesthe maximum limit will be150euros.

• 30 percentof the amounts paid in expenses during the period:

  • - Derivatives from the acquisition of products, services and treatments related to oral health of a non-aesthetic nature, with a maximum limit of150 euros.

  • - Related to the care of people affected by any pathology related to mental health, with a maximum limit of150 euros.

  • - Intended for the purchase of prescription lenses, non-pre-mounted prescription lenses, contact lenses and maintenance solutions, with a maximum limit of100 euros.

The above concepts will becompatibleeach other.

HeThe deduction limit will be established per taxpayer.and the disbursements may be used for the treatment of the taxpayer, their spouse, and those persons who give rise to the application of the family allowances fordescendantsandascendants.

Requirements and other conditions for the application of the deduction

• That the sum of thegeneral taxable base and savings taxable base, boxes[0500]and[0510]of the declaration, respectively,not exceed:

  • - 60,000 eurosin individual declaration.

  • - 78,000 eurosin a joint statement.

• That the services received as a result of medical treatments be provided byestablishments, centers, services or healthcare professionals registered in the Official Register of Healthcare Centers, Services and Establishments or in the State Register of Healthcare Professionals.

• That they canaccreditthe acquisition of goods or services through the correspondingbill,which must indicate the deducted conceptand the proof ofpaymade by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.

  For the purposes of review by the tax administration, the above background information must be accompanied by areport issued by a qualified professionalthat unequivocally allows its correct classification in one of the expense categories provided for this deduction.

• When two reporting taxpayers are entitled to apply this deduction because it corresponds to expenses related to other members of their family unit its amount will be prorated between them in equal parts.

• Premiums paid for medical insurance and the amount of reimbursable medical benefits will not be included in the deduction base.through social security or the entities that replace it.

  Nor will amounts paid to non-profit associations declared to be of public benefit that enjoy thededuction for donations and other contributionsregulated in section 3 of article 68 of the Law ofPIT.

Deduction limits based on taxable base

• The full limits of the deductionwill only apply to taxpayers whoseThe sum of the general taxable base and the savings taxable base is less than 54,000 euros, in individual taxation, or 72,000 euros, in joint taxation.

• Whenthe sum of the taxpayer's general taxable base and savings taxable base is between 54,000 and 60,000 euros, in individual taxation, orbetween 72,000 and 78,000 euros,in joint taxation, thelimits of the deductionThey will be the following:

  1. In individual taxation, the result of multiplying the deduction limits by a percentage obtained by applying the following formula:

     100 x (1 – the coefficient resulting from dividing by 6,000 the difference between the sum of the general taxable base and the taxpayer's savings and 54,000)

  2. In joint taxation , the result of multiplying the deduction limits by a percentage obtained by applying the following formula:

     100 x (1 – the coefficient resulting from dividing by 6,000 the difference between the sum of the general taxable base and the taxpayer's savings and 72,000)

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

Amounts and maximum limit of deduction

• In general,30 percentof the amounts paid in the tax period for expenses associated with the practice of sports and healthy activities.

• If the declarant isover 65 years oldor has adisability of 33 percent or higher, the deduction percentage will be50 percent.

• If the declarant isover 75 years oldor has adisability equal to or greater than 65 percentThe deduction percentage will be100 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 people with a degree of disability equal to or greater than 65 percent or with a recognized intellectual or mental disability ofpermanentlyand a degree 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 ofpermanent natureIn 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.

  The specific provisions provided for persons with a degree of disability equal to or greater than 33 percent will apply to Social Security pensioners who have been granted a pension for total permanent disability, absolute or severe disability, and in the case of civil service pensioners who have been granted a retirement or pension for permanent disability for service or incapacity.

• Hemaximum deduction limitwill be150euros per year per taxpayer.

The disbursements may be allocated to activities carried out by thetaxpayer, hisspouseand those persons who give the right to the application of thefamily minimums perdescendantsandascendants.

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 limited companies.

• - 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 thegeneral taxable base and savings taxable base, boxes[0500]and[0510]of the declaration, respectively,not exceed:

  • - 60,000 eurosin individual declaration.

  • - 78,000 eurosin a joint statement.

• That the acquisition of goods or services can be credited by means of the corresponding invoice and proof of payment made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

• When two reporting taxpayers are entitled to apply this deduction because it corresponds to expenses related to other members of their family unit its amount will be prorated between them in equal parts.

Deduction limits based on taxable base

• The full limits of the deductionwill only apply to taxpayers whoseThe sum of the general taxable base and the savings taxable base is less than 54,000 euros, in individual taxation, or 72,000 euros, in joint taxation.

• Whenthe sum of the taxpayer's general taxable base and savings taxable base is between 54,000 and 60,000 euros, in individual taxation, orbetween 72,000 and 78,000 euros,in joint taxation, thelimits of the deductionThey will be the following:

  1. In individual taxation, the result of multiplying the deduction limits by a percentage obtained by applying the following formula:

     100 x (1 – the coefficient resulting from dividing by 6,000 the difference between the sum of the general taxable base and the taxpayer's savings and 54,000)

  2. In joint taxation , the result of multiplying the deduction limits by a percentage obtained by applying the following formula:

     100 x (1 – the coefficient resulting from dividing by 6,000 the difference between the sum of the general taxable base and the taxpayer's savings and 72,000)

Important:Once the information necessary for its calculation has been entered by the taxpayers entitled to the deduction, it will be automatically transferred to the section "Additional information to the regional deduction of Andalusia to promote physical exercise and sports practice, of the Region of Murcia for expenses associated with the practice of sports and healthy activities, of La Rioja to promote physical exercise and sports practice and of the Valencian Community for amounts paid in expenses associated with the practice of sports and healthy activities" of Annex B.14 of the declaration.