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Specific manual for people with disabilities

Community of Valencia

  • For the birth or adoption of a child with a physical or sensory disability of 65% or more or a mental disability of 33% or more, a deduction of up to €224 for the first child with a disability and up to €275 for the second or subsequent child with a disability, if they meet the required conditions.

    This deduction is compatible with the deductions "For birth, adoption or foster care", "For multiple births or adoptions" and "For large or single-parent families".

  • For taxpayers aged 65 or over with a disability of 33% or more, a deduction of up to €179 is established if they meet the required conditions.

  • For each ascendant, including relatives, over 65 years of age with a physical or sensory disability of 65% or more or a mental disability of 33% or more, a deduction of up to €179 is established, if they meet the required conditions.

    It also applies if the incapacity is declared judicially, even if these degrees are not reached and, as of the entry into force of Law 8/2021 reforming the Civil Code, it extends to judicial resolutions in which representative guardianship of persons with disabilities is established.

  • For the acquisition of a primary residence (construction or extension thereof) by persons with physical or sensory disabilities of 65% or more or mental disabilities of 33% or more, 5% of the amounts invested, excluding interest.

  • For the rental of a habitual residence, if they meet the required conditions, people with a physical or sensory disability of 65% or more, or a mental disability of 33% or more, may apply a deduction of 25% of the amounts paid with a limit of up to €850, applicable based on the taxable base, provided they meet the required conditions.

    If the tenant, in addition to the aforementioned disability, is 35 years of age or younger, this percentage will increase to 30% with a limit of up to €1,000.

    This deduction is compatible with the one discussed below "For renting a home as a result of carrying out an activity, on one's own account or on behalf of another, in a different municipality."