Community of Valencia

Regulations: Article 2 bis of Law 13/1997, of December 23, regulating the autonomous 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 minimums for taxpayers, for ascendants and for autonomous disability:

Taxpayer tax-free threshold

• 6,105 euros per year in general.

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

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

Tax-free threshold for ascendants

• 1,265 euros per year for each ascendant over 65 years old.

• Plus 1,540 euros per year for each ascendant over 75 years old.

Minimum for disability of the taxpayer and ascendants

• 3,300 euros per year for each taxpayer or ascendant, when he or she is a person with a degree of disability equal to or greater than 33 percent and less than 65 percent.

• 9,900 euros per year for each taxpayer or ascendant, when he or she is a person with a degree of disability equal to or greater than 65 percent.

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