More than 2.4 million taxpayers filed their Income Tax return last year, a figure that will be very similar in the 2022-2022 Income Campaign that has just begun and for which, as in previous years, it will be necessary to be very attentive to regional deductions because they can provide certain advantages in the final result.
The Tax Agency what are the deductions that the Valencian Community offers its taxpayers. In order to enjoy them, it specifies, they must prove their residence in the community during the past year: they need to have resided in a stable manner in the region for a minimum of 183 days throughout 2021.
By birth, adoption or foster care
The deduction is a maximum of 270 euros per year per child. It is applicable when the sum of the general taxable base and the savings does not exceed 25,000 euros per year in individual taxation and 40,000 in joint taxation, but the calculation of the deduction is different based on that figure:
-If the sum of the general taxable base and the savings is less than 23,000 euros in individual taxation or less than 37,000 euros in joint taxation, the deduction is 270 euros.
-If the sum of the general taxable base and the savings is between 23,000 and 25,000 euros in individual taxation and between 37,000 and 40,000 in joint taxation, you will have to do the to find out the total amount of the deduction.
By multiple birth or adoption
A maximum deduction of 224 euros is granted in the event of multiple births or consecutive adoptions within the same financial year, provided that they do not exceed 25,000 euros in individual taxation and 40,000 euros jointly in the sum of the general taxable base and savings. The calculation of the deduction depends on this amount:
-If it is less than 23,000 euros in individual taxation and less than 37,000 euros in joint taxation, the amount of the deduction is 224 euros.
-If it is between 23,000 and 25,000 euros in individual taxation and between 37,000 and 40,000 euros in joint taxation, to know the amount of the deduction, you must make the calculation contained within the Tax Agency website.
For births or adoptions of children with disabilities
Deductions of between 224 and 275 euros are contemplated for children with 33% mental disability or 65% physical disability depending on whether it is only one child or several who prove that disability. The sum of the general taxable base and the savings cannot exceed 25,000 euros per year in individual taxation and 40,000 in joint taxation, but the calculation of the deduction depends on that figure:
-The full amount when you have less than 23,000 and 37,000 euros in individual and joint declaration. respectively.
-When this amount is between 23,000 and 25,000 euros in individual taxation and between 37,000 and 40,000 euros in joint taxation, the amount of the deduction is calculated with those of the Tax Agency.
By large family or single parent
The maximum deductions are 300 euros per year in general category families and 600 euros in special category families.
-The sum of the general taxable base and savings in general category families cannot exceed 25,000 euros in individual taxation and 40,000 jointly, but only taxpayers with less than 23,000 and 37,000 euros, respectively, will take the full deduction. . The rest will calculate your deduction according to the included formula.
-The sum of the general liquidable base and the savings in families of the general category cannot exceed 30,000 euros in individual taxation and 50,000 jointly, but only taxpayers with less than 26,000 and 46,000 euros, respectively, will take the full deduction. . The rest will calculate your deduction according to the included formula.
For custody in nurseries and early childhood education centers
15% are deducted from the amounts invested in the custody of children under three years of age in nurseries or early childhood education centers, provided that the parents carry out work on their own or employed by others and that the sum of the payable bases general and savings do not exceed 25,000 in individual taxation and 40,000 euros jointly. The deduction limit is 270 euros for each child, but it depends on the sum of the taxable bases:
-For cases with amounts less than 23,000 and 37,000 euros in individual and joint taxation, the deduction is the full amount.
-For those who exceed these amounts, the deduction is calculated according to the formulas that .
For reconciling family life with work
Maximum deductions of 448 euros are given for children over three years of age and under five years of age. It is only given to the mother or foster parent whenever she carries out an activity on her own or for someone else, with the limit of the contributions and total contributions accrued to Social Security. The sum of the general taxable bases and the savings cannot exceed 25,000 euros in individual taxation and 40,000 euros in joint taxation. The amount of the deduction depends on that figure:
-For cases with amounts less than 23,000 and 37,000 euros in individual and joint taxation, the deduction is the full amount.
-When these amounts are exceeded, the deduction is calculated by applying the formulas that .
Due to disability in people over 65 years of age
Taxpayers with a disability of at least 33% will be entitled to a maximum deduction of 179 euros. The sum of the general taxable bases and the savings cannot exceed 25,000 euros in individual taxation and 40,000 euros in joint taxation, and the amount of the deduction depends on that same figure:
-In amounts less than 23,000 and 37,000 euros in individual and joint taxation, the deduction is the full amount.
-In higher amounts, the deduction is calculated with the formulas that .
For ascendants over 75 or over 65 with disabilities
Maximum deductions of 179 euros are granted per ascendant in the direct line over 75 years of age or over 65 years of age with 33% mental disability or 66% physical disability who lives with the taxpayer, who does not have annual income of more than 8,000 euros and that it does not declare for personal income tax amounts above 1,800 euros. The sum of the general taxable bases and the savings cannot be greater than 25,000 euros in individual taxation or 40,000 euros jointly.
-In amounts less than 23,000 and 37,000 euros in individual and joint taxation, the deduction is the full amount.
-In higher amounts, the deduction is calculated with the formulas that .
For performing unpaid household chores
A maximum deduction of 153 euros is given if one of the spouses performs these tasks and provided that there are two or more descendants, that there are no capital gains or income from movable or real estate capital above 357 euros and the sum of the general taxable bases. and the savings do not exceed 25,000 euros. If this amount is below 23,000 euros, the deduction is full. Otherwise, you have to go to the formula that includes .
For obtaining income derived from housing leases
This deduction is for lessors and is 5% of the amounts received in this concept provided that the rent does not exceed the reference price of private rentals in the Valencian Community and in contracts started in the tax period. The maximum base of the deduction is 3,000 euros per year.
For the first acquisition of habitual residence in people under 35 years of age
The deduction is 5% of the amounts paid in that concept during the tax period, except for interest. The sum of the general payable base and the savings cannot exceed 15,817.20 euros, which is the amount that represents 1.5 times the IPREM (Public Indicator of Income for Multiple Effects).
For the first acquisition of habitual residence in people with disabilities
It can be made compatible with the previous one, with which it has many similarities: it is a deduction of 5% of the amounts paid and the sum of the general payable base and the savings cannot exceed 15,817.20 euros per year. To prove disability you must have at least 33% mental disability or 65% physical.
For aid for the acquisition or rehabilitation of habitual residence
The deduction is 102 euros per taxpayer or, as the case may be, the “amount that results from applying the average regional general tax rate on the amount of public aid.”
For rent of habitual residence
20% of the amounts paid with a limit of 700 euros or 25% (with a limit of 850 euros) if you are under 35 years of age, have a mental disability of 33% or a physical disability of 65%, or are a victim of gender. The deduction is 30% (with a limit of 1,000 euros) if two of the three previous conditions are met.
The sum of the general taxable bases and the savings cannot exceed 25,000 euros in individual taxation or 40,000 euros in joint taxation, and the amount in any case depends on that amount:
-If the amounts are less than 23,000 and 37,000 euros in individual and joint taxation, the deduction is the full amount.
-If the amounts are higher, the deduction is calculated by applying the formulas that .
For rent in another municipality for a job
10% of the amounts paid will be deducted (with a maximum limit of 204 euros) provided that the transfer is to a location at least 100 kilometers from the previous one and within the limits of the Valencian Community. The sum of the general taxable bases and the savings cannot exceed 25,000 euros in individual taxation and 40,000 euros in joint taxation. The amount of the deduction depends on that amount:
-If they are less than 23,000 and 37,000 euros in individual and joint taxation, the deduction will be the full amount.
-If they are higher, the deduction will be calculated using these formulas that .
For investments in electrical energy self-consumption facilities
40% will be deducted from the amounts invested in these investments in the dwellings and from the quotas of participations in investments in collective installations where the dwellings are located, provided that they are primary residences. In the case of second residences, the deduction will be 20%. The maximum annual base of the deduction is 8,000 euros for each dwelling.
For donations with ecological purpose
The deduction percentage is 20% for the first 150 euros and 25% thereafter. Donations must be made to any of the entities contemplated.
For donations of goods to the Valencian Cultural Heritage
As in the previous section, the deduction will be 20% for the first 150 euros and…
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