Taxpayers who have to submit their Income Statement must take into account, among many things, regional deductions, which can mean the difference between having a statement to pay or return, subtracting the amount that must be paid to the Treasury or increasing the return of the Tax Agency.
All the autonomous communities have the power to establish private deductions only for their territory, since it is a right collected by the for the financing of Autonomous Communities, . The Valencian Community is one of the most prolific in this sense, since it has multiple deductions for the inhabitants who reside within its limits.
By birth, adoption or fostering
270 euros may be deducted for each child born, adopted or fostered during 2020 provided that the sum of the general taxable base and the savings taxable base do not exceed 25,000 euros in individual taxation and 40,000 in joint taxation. for the sections of 23,000 to 25,000 individually and 37,000 to 40,000 jointly. If there are several taxpayers entitled to the deduction, the amount is divided equally.
By multiple birth or adoption
Taxpayers may deduct 224 euros for multiple births or two or more adoptions in the same tax period. The general taxable base and the added savings cannot exceed 25,000 euros in individual taxation and 40,000 jointly. Here also for brackets 23-25,000 in individual taxation and 37-40,000 jointly. It can be prorated equally if multiple taxpayers are entitled to the same deduction.
By birth or adoption of children with disabilities
The deduction will be 224 euros if a child with a physical or sensory disability of at least 66% or a mental disability of at least 33% is born or adopted. If the child has a brother with at least those degrees of disability, the deduction will be 275 euros. The sum of the general taxable base and the savings must not exceed 25,000 euros in individual taxation and 40,000 in joint taxation. for the brackets of 23-25,000 and 37-40,000, and if there are several taxpayers who can benefit, the deduction is divided equally.
For a large or single-parent family
The deduction will be 300 euros if they are families of a general nature or 600 euros if they are families of a special nature. The sum of the general tax base and savings must not exceed 25,000 and 40,000 individually and jointly for families of a general nature, and must not exceed 30,000 and 50,000 individually and jointly for those of a special nature. If there are different beneficiaries, they can be divided equally and, as in previous sections, for each case.
Day care centers
15% of the costs of nursery or first-cycle early childhood education centers for the custody of children or permanently fostered children under three years of age may be deducted, up to, as a general rule, a limit of 270 euros per child. The general tax base and the savings must not add up to more than 25,000 euros in joint taxation and 40,000 euros jointly. The deduction is only applied for the months in which the children are less than three years old and will be prorated among the number of beneficiaries. Also detailed in this link.
Balancing work with family life
418 euros will be deducted for each child over the age of three and under five, provided that the mother carries out an activity on her own account or for someone else and the sum of the general tax base and savings does not exceed 25,000 euros in individual taxation and 40,000 jointly. It can be divided among the beneficiaries and for specific sections.
People with disabilities of 33% and 65 years or more
The deduction is 179 euros for these cases, which must not exceed a sum of the general tax base and savings of 25,000 euros in individual taxation and 40,000 jointly. Quantitative limits for final tranches.
Ascendants over 75 or with disabilities over 65
The deduction is 179 euros. The disability must be at least 65% sensory or physical and at least 33% mental, and the sum of the general tax base and savings must not exceed 25,000 euros in individual taxation and 40,000 in joint taxation. These ascendants must live with the taxpayer for at least half a year and have no annual income of more than 8,000 euros. The deduction can be divided among the different beneficiaries and presents.
For unpaid household chores
If one of the spouses does unpaid chores at home, they may receive a deduction of 153 euros, provided they have at least two dependent descendants. The sum of the general tax base and the savings must not exceed 25,000 euros and none of the members of the unit must have capital gains or full income from movable or real estate capital greater than 357 euros. Exist .
For rental income that does not exceed the reference price
5% of these amounts may be deducted, with an annual limit of 3,000 euros.
First acquisition of habitual residence with 35 years or less
5% of the amounts paid may be deducted (except interest) provided that the sum of the general tax base and savings does not exceed 15,039.18 euros.
Acquisition of habitual residence by people with disabilities
5% of the amounts paid will be deducted (without interest for people with physical or sensory disabilities of at least 65% or mental disability of at least 33%, provided that the sum of the general tax base and savings does not exceed 15,039, 18 euro.
Aid for acquisition or rehabilitation of habitual residence
People who have allocated amounts of public aid to acquire or rehabilitate their habitual residence may deduct 102 euros. If the grants are allocated to several years, they will be apportioned among them.
For lease of habitual residence
-In general, 15% of the amounts paid up to a limit of 550 euros.
-People aged 35 or less, or with a physical or sensory disability of 65% or mental disability of 33%, 20% of the amounts paid up to 700 euros.
-People aged 35 or less and with a physical or sensory disability of 65% or mental disability of 33%, 25% of the amounts paid up to 850 euros.
To be eligible for the deduction, the contract must be dated at least April 23, 1998, last at least one year, the sum of the general tax base and savings cannot exceed 30,000 euros in individual taxation and 50,000 in joint, and you cannot have a house less than 100 kilometers from the rented one. If several taxpayers are entitled to the deduction, it will be distributed among them and there are specific sections.
Lease of housing to carry out activity as an employee or self-employed in another municipality
10% of these amounts may be deducted as long as it is more than 100 kilometers from the home where you previously resided, the sum of the general tax base and the savings do not exceed 30,000 euros in individual taxation and 50,000 jointly. The maximum limit is 204 euros, although there are other limits for specific sections.
Investments in renewable energy for self-consumption
20% of these amounts will be deductible whenever it is for domestic consumption and never for an economic activity. The limit is 8,000 euros per house and all taxpayers (distributed between % of ownership).
Donations for ecological purposes
20% of these amounts will be deducted when donations are made to the Generalitat Valenciana or its Local Corporations, dependent public entities that defend and preserve the environment and non-profit entities whose exclusive purpose is the defense of the environment.
donations
25% of the pure and simple donations to the Valencian Cultural Heritage in the will be deducted, as well as the donations for conservation, restoration or repair of these assets and those destined by owners for these purposes. Donations to the promotion of the Valencian Language and donations or loans for use or commodatum made to non-professional cultural, scientific or sports projects or activities declared or considered to be of social interest also count.
Taxpayers with two or more descendants
10% of the full regional fee can be deducted, once deductions have been deducted. It is in individual or joint taxation and if it does not exceed 24,000 euros with the sum of the general tax bases and savings.
Public aid for maternity protection
The deduction is 270 euros.
Acquisition of school supplies
There will be a deduction of 100 euros per child enrolled in a center in the Valencian Community if they are unemployed or registered as a claimant in a public service, provided that the sum of the general tax base and savings does not exceed 25,000 euros in the declaration individually and the 40,000 jointly. It can be prorated based on days unemployed and there are detailed quantitative limits for it here.
For works in the habitual residence
You can deduct 20% of the amounts paid in 2020 for conservation or quality, sustainability and accessibility improvement works carried out from 2017 and with a maximum of 5,000 euros. The general and savings tax base cannot exceed 25,000 euros in an individual return and 40,000 in a joint return. It also includes specific sections.
For expenses in 2020 for works in 2014 and 2015, the deduction is 10% and 25%, respectively, although with some .
cultural subscriptions
The amounts paid in this concept may be deducted by 21% provided that the sum of the general tax base and savings does not exceed 50,000 euros. The limit is 150 euros.
Aid for Ertes and reductions for conciliation of covid-19
Workers affected by an Erte and those who have reduced the working day due to family reconciliation due to the declaration of the state of alarm may deduct “the result of applying the average rate of the regional general tax on the amount of the amounts from the aid” .
Aid for bicycles and electric vehicles
Aid for the acquisition and/or electrification for the acquisition or electrification of urban bicycles and electric personal mobility vehicles will have a deduction resulting from “applying the average rate of the regional general tax on the amount of the amounts from public aid”.
Donations for research and treatment against covid-19
Up to 150 euros, 20% may be deducted, and from then on 25% in the full regional quota of the amounts contributed to any of the .
Donations for expenses derived from covid-19
In these cases the deduction is 20% of the donation, regardless of the amount…
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