For birth or adoption of children with disabilities

(Art. 4.One.c), 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)

Deduction amounts

246 euros when it concerns the only child who has a physical or sensory disability equal to or greater than 65%, or a mental disability greater than 33%.
303 euros , when the child, who suffers from said disability has, at least, one brother with a degree of physical or sensory disability equal to or greater than 65%, or mental, to a degree equal to or greater than 33%.

Requirements and other conditions for the application of the deduction

That the child was born or adopted during the year 2022 and that he/she meets the requirements that entitle him/her to the application of the corresponding minimum for descendants established by the state regulations governing IRPF .
That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, is not greater than:
- 30,000 euros in individual declaration.
- 47,000 euros in joint declaration.
The deduction also be applicable when without reaching said degree disability, the incapacity or representative guardianship of persons with disabilities has been declared judicially.
When parents or adopters are entitled to apply this deduction, its amount will prorated equally.

Deduction limits based on taxable base

The full amount of the deduction (246 or 303 euros, as appropriate) will only apply 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:
1. 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 taxpayer's general and savings taxable base and 27,000)
2. 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 taxpayer's general and savings taxable base and 44,000)

Compatibility

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

For taxpayers who died before October 28, 2022

The amount of the deduction will be 224 and 275 euros for the cases indicated above, respectively.
The sum of the general taxable base and the savings taxable base may not exceed 25,000 euros .
When the sum of the general taxable base and the savings taxable base of the taxpayer is between 23,000 and 25,000 euros , the amount of the deduction will be the result of multiplying the amount of the deduction (224 or 275 euros, as appropriate) by a percentage obtained from the application of the following formula:

100 × (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general and savings taxable base and 23,000)