For birth or adoption of children with disabilities
Regulations: Art. 4.One.c), Four and Five and Additional Provision Sixth Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and remaining transferred taxes, from the Valencian Community
Deduction amounts
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246 euros in the case of the only child who has a physical or sensory disability equal to or greater than 65%, or a mental disability greater than 33%.
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303 euros , when the child who suffers from said disability has at least one sibling with a degree of physical or sensory disability equal to or greater than 65%, or psychic, to a degree equal to or greater than 33%.
The degree of disability must 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 other autonomous communities.
The specific provisions provided for in favor of people with physical or sensory disabilities, with a degree of disability equal to or greater than 65%, or people with mental disabilities, with a degree of disability equal to or greater than 33%, will apply to people with disability whose incapacity is declared judicially, even if it does not reach that degree.
The conservatorship with full powers of representation established by judicial resolution will be assimilated to a degree of disability of 65%.
Requirements and other conditions for the application of the deduction
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That the child was born or was adopted during the year and that it meets the requirements that give the right to the application of the corresponding minimum for descendants established by the state regulations regulating Personal Income Tax .
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That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, is not greater than:
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30,000 euros in individual declaration.
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47,000 euros in joint declaration.
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The deduction will also be applicable when, without reaching said degree of disability, the incapacity or representative guardianship of people with disabilities has been judicially declared 2 .
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When both parents or adopters are entitled to the application of this deduction, its amount will be prorated in equal parts.
Deduction limits according to taxable base
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The full amount of the deduction (246 or 303 euros, as applicable) 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.
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When the sum of the general taxable base and the taxable savings base of the taxpayer is comprised 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:
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In individual taxation, the result of multiplying the amount of the deduction (246 or 303 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 taxpayer's savings and 27,000)
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In joint taxation , the result of multiplying the amount of the deduction (246 or 303 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 taxpayer's savings and 44,000)
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Compatibility
This deduction is compatible with the previous deductions, "For birth, adoption or foster care", "For multiple births or adoption" and with the deduction "For large or single-parent family".