Community of Valencia

Regulations: Art 2 bis 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 minimum taxpayers, by descendants, by ascendants and by autonomous disability:

Taxpayer tax-free threshold

• €6,105 annually on a general basis.

• Plus €1,265 annually per taxpayer over 65 years of age.

• Additionally €1,540 annually per taxpayer over 75 years of age.

Allowance for descendants

• €2,640 per year for the first descendant.

• €2,970 per year for the second.

• €4,400 per year for the third party.

• €4,950 per year for the fourth and subsequent rooms.

When a descendant is under three years of age , the amount corresponding to the minimum for descendants, as indicated above, will be increased by €3,080 per year .

Tax-free threshold for ascendants

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

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

Minimum for disability of the taxpayer and ascendants

• €3,300 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 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 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%.

The aforementioned amounts will not be applicable to taxpayers who have died before October 28, 2022 .