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Form 100. Personal Income Tax Declaration 2018

10.15. Community of Valencia

The deductions indicated below may be applied to the autonomous part of the full tax of taxpayers residing in the Valencian Community.

In the case of joint taxation, the regional deductions that would have corresponded to its different members in the case of individual taxation will be attributed to the family unit, taking into account the rules for individualizing income and capital changes from the different sources of income. income contained in the state regulations regulating the tax.

  1. 10.15.1. By birth, adoption or foster care
  2. 10.15.2. Due to multiple births or adoption
  3. 10.15.3. For birth or adoption of children with disabilities
  4. 10.15.4. For large or single-parent family
  5. 10.15.5. For the amounts allocated to non-occasional custody in daycare centers and early childhood education centers of children or permanent foster care under three years of age.
  6. 10.15.6. By reconciling work with family life
  7. 10.15.7. For taxpayers with a degree of disability equal to or greater than 33 percent, age equal to or greater than 65 years
  8. 10.15.8. For ascendants over 75 or over 65 who are people with disabilities
  9. 10.15.9. Due to the performance by one of the spouses of the family unit of unpaid work at home
  10. 10.15.10. For the first acquisition of their habitual residence by taxpayers aged 35 or under
  11. 10.15.11. For acquisition of habitual residence by people with disabilities
  12. 10.15.12. For amounts allocated to the acquisition or rehabilitation of habitual residence from public aid
  13. 10.15.13. For rental of main residence
  14. 10.15.14. For renting a home for activities in a different municipality
  15. 10.15.15. For amounts allocated to investments for the use of renewable energy sources in the habitual residence
  16. 10.15.16. For donations with ecological purposes
  17. 10.15.17. For donations of assets that are part of the Valencian cultural heritage
  18. 10.15.18. For amounts donated for the conservation, repair or restoration of assets that are part of the Valencian cultural heritage.
  19. 10.15.19. For amounts allocated by their owners to the conservation, repair and restoration of assets that are part of the Valencian cultural heritage.
  20. 10.15.20. For donations destined to promote the Valencian language
  21. 10.15.21. For taxpayers with two or more descendants
  22. 10.15.22. For amounts from public aid granted by the Generalitat within the framework of the provisions of Law 6/2009 of June 30, of the Generalitat on maternity protection
  23. 10.15.23. For acquisition of school supplies
  24. 10.15.24. For conservation and improvement works in the habitual residence
  25. 10.15.25. For donations of monetary amounts related to other cultural purposes
  26. 10.15.26 For donations or assignments of use or loan for other purposes
  27. 10.15.27 For amounts destined for cultural fertilizers
  28. 10.15.28 For investment in self-consumption electricity facilities