Arranging the 2023 tax return begins, and the Valencian Community offers a range of regional deductions for residents who met habitual residence there during 2023. To qualify, the taxpayer must have maintained their ordinary residence in the Community for the year 2023.
The items to be declared cover personal and family circumstances; those related to the habitual residence; donations and gifts; and other deductible items, including health and sports-related expenses, bringing the total to 37 categories this year.
Here is a comprehensive breakdown of all categories as outlined in the Practical Guide to the 2023 Income Tax Return.
Por circunstancias personales y familiares
- For birth, adoption, or fostering of a family member.
- For multiple births or adoptions.
- For the birth or adoption of children with a disability.
- For holding the status of a large family or a single-parent family.
- Amounts allocated to routine childcare in nurseries or early education centers for children or those in permanent foster care under three years old.
- For balancing work with family life.
- For taxpayers with a disability of 33% or more and aged 65 or older.
- For dependent grandparents over 75, or those over 65 with a disability.
- For hiring staff on a permanent basis in the Domestic Employee regime for care of people.
- For taxpayers with two or more descendants.
- For habitual residence in a municipality facing depopulation risk.
Relativa a la vivienda habitual
- For the first purchase of a habitual residence by taxpayers younger than 36.
- For acquiring a habitual residence by persons with a disability.
- For amounts used for the purchase or renovation of a habitual residence from public subsidies.
- For lease or usage payments of the habitual residence.
- For renting a home due to work activity, self-employed or employed, in a municipality different from where the taxpayer previously resided.
- For investments in self-consumption or power generation installations using renewable sources.
- For conservation or improvement works aimed at quality, sustainability, and accessibility of the habitual residence.
- For conservation or improvement works carried out in 2014 and 2015.
- For increases in financing costs related to the acquisition of the habitual residence using borrowed funds.
Por donativos y donaciones
- For ecological donation purposes.
- For donations of assets of Valencian Patrimonial Cultural value.
- For donations to conserve, repair, and restore Valencian cultural heritage.
- For donations supporting the Valencian Language.
- For donations or use rights for nonprofessional cultural, scientific, or sports purposes.
- Monetary gifts aimed at funding research, innovation, and development in infection treatment and prevention related to Covid-19.
- Donations to cover costs arising from the Covid-19 health crisis.
Otros conceptos deducibles
- Amounts paid by owners toward the conservation, repair, and restoration of Valencian Cultural Heritage.
- Costs for school supplies.
- Amounts allocated to cultural subscriptions.
- Income from leasing a property where rent does not exceed the private market reference price (landlord deduction).
- Public aid funds granted under Decree Law 3/2020 to workers affected by ERTE and reduced hours for family reconciliation due to Covid-19.
- Purchases of new vehicles listed in Order 5/2020.
- Investments in acquiring shares or equity in new or newly created entities.
- Payments for fertility treatments at authorized clinics or centers.
- Expenses for health-related needs including dental health, mental health issues, corrective lenses, and cleaning solutions.
- Costs linked to sports participation and healthy living activities like physiotherapy, gym memberships, or a dietitian.