Irpf Deductions Comunitat Valenciana in Spain

Sourced from the law. This revision has not had an independent whole-pack review or accountant sign-off. Calculate regional credits after establishing tax residence and the taxpayer's facts. This Guide holds the Comunitat Valenciana catalogue of es-irpf-deductions, moved here unchanged on 6 November 2026, so that each Guide stays within the size the site can deliver. Specific unresolved interactions are listed in Sources.

Who this applies to

An ordinary IRPF resident whose community of residence for 2026 under LIRPF art. 72 is Comunitat Valenciana. A regional credit reduces regional tax, not the income base. Before applying any row below, use es-irpf-deductions for the residence test, the deduction ledger, the state/regional order of credits, the national credits, deadlines, penalties and the questions to ask, and es-income-tax for the bases, scales and minima. Where a row below refers to "the attributable-tax worksheet under The base", that worksheet is es-irpf-deductions-attributable-tax; national credits, the deduction ledger and any calculation "above" outside this catalogue are in es-irpf-deductions. Basque and Navarre residents use es-foral-income-tax; an IRNR taxpayer or an art. 93 incoming worker does not take these credits.

Rates, bands and thresholds

All amounts are EUR. BI means the specified sum of general and savings taxable income before base reductions (base imponible); BL means base liquidable after the relevant reductions. Use the definition in each row: an income limit based on BI cannot be replaced with gross salary, BL or take-home pay. The table year is 2026 unless a transition is stated.

Comunitat Valenciana: applicable text, income tests and family credits

Use Ley 13/1997 art. 4 for 2026. The health/sport amendments in DL 1/2026 arts. 2–3 and the music credit in DL 2/2026 art. 2 expressly apply to accruals from 1 January 2025, so they are already available throughout 2026, including the increased income limits. Both decrees were validated by the Corts. For the six provisions replaced by DL 14/2025 art. 65, that text was effective from 30 December 2025 through 2 July 2026; Ley 3/2026 art. 82 replaces it from 3 July 2026. Its disability-event wording and tenant compatibility cross-reference differ as described below. Do not apply the year-end wording automatically to an earlier short period ending on death (current art. 4; DL 14/2025 art. 65/final provision 4; Ley 3/2026 art. 82/derogation/final provision 4; DL 1/2026, validation; DL 2/2026, validation).

Here B = general BL + savings BL, without subtracting personal/family minima. I/J means individual/joint filing. The following factors phase the stated credit amount or credit limit, not every expenditure base or percentage indiscriminately. At an upper endpoint the factor is zero. Test each claimant's filing position; do not double a joint-return limit without authority.

Test	Income ceiling and factor	Tax year	Official source
Ordinary gate and factor F	B ≤ 30,000 I / 47,000 J; I: F=clamp(1-(B-27000)/3000,0,1); J: F=clamp(1-(B-44000)/3000,0,1)	2026	Art. 4.Cuatro first paragraph/Cinco.1
Special-category large/monoparental family factor S	B ≤ 35,000 I / 58,000 J; I: S=clamp(1-(B-31000)/4000,0,1); J: S=clamp(1-(B-54000)/4000,0,1)	2026	Art. 4.Cuatro second paragraph/Cinco.2
Health, sport and music factor H	B ≤ 60,000 I / 78,000 J; I: H=clamp(1-(B-54000)/6000,0,1); J: H=clamp(1-(B-72000)/6000,0,1); phase the respective caps	2026, amendments retrospective to 2025 accruals	Art. 4.Uno.ac–ae

F applies to a–i (general-category d only), k/l, n/ñ, u/v/w/y/ab. S replaces F for special-category d. It does not impose a general 30,000/47,000 ceiling on j/m/o, gifts, t, x, z, aa or the additional provisions: those use their own conditions. For rural relief, art. 4.Seis defines an at-risk municipality by entitlement to the Municipal Cooperation Fund against depopulation in the accrual budget year or preceding year, under Law 5/2023. Do not replace the statutory list with an assumed population threshold (art. 4.Cuatro–Seis).

Credit	Amount before applicable phasing/sharing	Tax year	Official source
Birth/adoption	600 first / 750 second / 900 third and later child, in the event year and each of the next two years; F	2026	Art. 4.Uno.a.1
Fostering/delegated adoption guardianship	Same 600/750/900 for a full year, prorated by qualifying days; F	2026	Art. 4.Uno.a.2
Multiple birth/adoption	246 per qualifying multiple event, not per child; F	2026	Art. 4.Uno.b
Disability at birth/adoption/fostering/delegated guardianship	246 if the only qualifying disabled child/ward; 303 if living with another person generating this credit; F	2026, disability wording change 3 July	Art. 4.Uno.c
Large or monoparental family	330 general category with F; 660 special category with S	2026	Art. 4.Uno.d
Under-three regular nursery/first-cycle infant care	15%, cap 297 per child, phased by F; cap prorated by under-three days and divided equally between entitled declaring taxpayers	2026	Art. 4.Uno.e
Work/family reconciliation	460 per qualifying child/ward annually, monthly proration and Social Security ceiling; F	2026	Art. 4.Uno.f
Disabled taxpayer aged at least 65	197, disability at least 33%, no exempt benefit by reason of that disability; F	2026	Art. 4.Uno.g
Older/disabled ascendant	197 per qualifying ascendant, F	2026	Art. 4.Uno.h
Indefinitely employed household carer	50% of paid household-worker contributions for qualifying months; minor cap 660 one / 1,100 two or more or monoparental family; ascendant cap 330 one / 550 two or more; add qualifying child/ascendant caps, phase the combined cap by F, and share only between two entitled employers hiring carers for the same relatives	2026	Art. 4.Uno.i
Two or more minimum-entitled descendants	10% of regional tax remaining after the other statutory credits; aggregate family BI test below	2026	Art. 4.Uno.t
School materials	110 per qualifying child/ward, F and unemployment/fostering-day proration	2026	Art. 4.Uno.v
Residence in an at-risk municipality	330, plus 132/198/264 for one/two/three or more minimum-entitled descendants; no ordinary F income gate	2026	Art. 4.Uno.aa/Seis

Birth/adoption/foster relief requires descendant-minimum entitlement. For the second/third-and-later fostering or delegated-guardianship amount, the preceding children counted for ordering must have been held for more than 183 days. Exclude a child adopted during the year from the foster route; use the birth/adoption route where entitled. Share the applicable amount equally between entitled declaring taxpayers. The birth/adoption amount continues for two following years; the fostering amount follows actual qualifying days. Multiple adoption requires at least two adoptions on the same date. The event credits a/b/c are compatible with one another and d under the express statutory conditions (art. 4.Uno.a–d).

For c, disability is at least 65%, or intellectual/mental disability at least 33%. For accruals through 2 July 2026, DL 14/2025 expressly requires permanent recognition of that intellectual/mental disability; Ley 3/2026's replacement c omits that adjective from 3 July, although the separate permanent-recognition wording remains in h/i/l/n. Retain the competent disability certificate and apply the judicial/pension assimilations in DA 6 where they actually fit (DL 14/2025 art. 65; Ley 3/2026 art. 82; DA 6).

For d, require the recognised large/monoparental category at accrual and cohabitation with the other family members; share equally between entitled declaring taxpayers. For e, the parents/adopters/carers must undertake employment or self-employment producing employment/economic income. Use regular custody in a qualifying nursery/first-cycle infant centre, not occasional babysitting (art. 4.Uno.d/e).

For f, count the third-birthday month through the month before the fifth birthday, provided the descendant-minimum and other conditions hold at each month end; a birthday on the month's last day has the same result. Work registration on any day satisfies that month's registration condition. Start with 460 × qualifying months / 12, apply F, and limit the deduction to gross Social Security/alternative-mutual dues accrued from the third birthday through the day before the fifth birthday, ignoring contribution bonuses. The contribution ceiling is global for the whole deduction: count gross dues accrued in the current tax period within the applicable third-to-fifth-birthday intervals, without counting the same dues twice for overlapping children; monthly testing determines each child’s entitlement. For two children qualifying all year and 500 of eligible dues, the ceiling gives min(920,500) = 500, before any other applicable limit. Thus a third birthday on 31 March gives ten age-eligible months, March–December: 460 × 10 / 12 = 383.33 before F and the contribution ceiling. A fifth birthday on 31 March gives two months, January–February: 460 × 2 / 12 = 76.67 before those limits (art. 4.Uno.f, Cuatro and Cinco; AEAT reconciliation calculation). The normal claimant is the working mother/female foster carer; the father succeeds to the pending right on her death or exclusive custody, and a male foster carer can qualify where there is no female foster carer. Share equally if several declaring taxpayers qualify. Adoption/guardianship instead uses the fourth and fifth years after Civil Registry registration, irrespective of the minor's age; fostering uses those years after the administrative resolution and requires the arrangement still to exist at accrual. (art. 4.Uno.f; AEAT reconciliation guidance).

For h, the direct ascendant by blood, affinity or adoption must be over 75, or over 65 with disability at least 65% or permanently recognised intellectual/mental disability at least 33%; non-exempt annual income cannot exceed 8,000, and an IRPF return with income over 1,800 blocks the claim. Require cohabitation for at least half the period; a dependent disabled ascendant in a specialist institution counts under the statute. Determine personal/family circumstances at accrual. Equal-degree entitled claimants share equally; the nearer degree takes priority unless its non-exempt income is at most 8,000, in which case the next degree can qualify. For i, require an indefinite household-employment contract, actual contributions, claimant employment/economic income, and a qualifying under-five minimum-entitled child or qualifying older/disabled minimum-entitled ascendant on the last day of each relevant month. i is incompatible with e, f and h. (art. 4.Uno.h/i).

For i, calculate min(50% × eligible paid contributions, F × (child cap + ascendant cap)). Count contributions for months whose last day meets the statutory care and work-income conditions. Use a child cap of 660 for one qualifying under-five child, or 1,100 for two or more or a qualifying monoparental family; use an ascendant cap of 330 for one, or 550 for two or more. Use zero for a care category that does not qualify. Add the category caps for mixed care, including where the same worker cares for both generations. Apply the 50% rate once to the eligible contribution amount. For one child and one ascendant the cap is 990; for two children and one ascendant it is 1,430. A sole registered employer who pays the contributions keeps the whole applicable cap even if both parents claim the descendant minimum. If two taxpayers each employ carers for the same qualifying relatives, split the cap equally. The same cap amounts apply on a joint return. The credit is incompatible with e, f and h (art. 4.Uno.i, Cuatro and Cinco; AEAT household-worker calculation and example).

The two-descendant credit t requires aggregate BI no more than 30,000 for the entitled parents, qualifying descendants and other members of the relevant joint family units. This is not the claimant's B or salary. Apply 10% after the other regional deductions and statutory state-credit allocations, excluding t itself. School relief v requires a minimum-entitled child/ward in primary, compulsory-secondary or special education at a public/publicly funded private school, and unemployment with registration as a jobseeker of the claimant or cohabiting partner. Prorate by qualifying unemployment and fostering days; combined parents' unemployment days cannot exceed period days. Share equally between entitled claimants. For aa, share only the descendant addition where appropriate; it is incompatible with a/b/c for the same descendant, whereas the basic 330 is not excluded by that sentence (art. 4.Uno.t/v/aa).

Comunitat Valenciana: homes, rent, works and small mobility

Credit	Amount and principal limit	Tax year	Official source
Landlord offering a reference-price tenancy	5% of gross qualifying rental income, annual base cap 3,300; derived maximum credit 165	2026	Art. 4.Uno.j
First habitual home, age at most 35 at accrual	5% of acquisition payments excluding interest; ordinary gate and F apply	2026	Art. 4.Uno.k
Habitual-home acquisition by a disabled taxpayer	5% of acquisition payments excluding interest; disability at least 65% or permanently recognised intellectual/mental disability at least 33%; ordinary gate and F	2026	Art. 4.Uno.l
Home acquisition/rehabilitation financed by a qualifying Generalitat grant	112 per claimant, or the alternative eligible urban-regeneration grant × regional general average rate under m	2026	Art. 4.Uno.m
Habitual-home tenancy/qualifying use assignment	20%, cap 800; 25%, cap 950 if one enhanced condition; 30%, cap 1,100 if two or more; phase cap by F, then relevant day/sharing rules	2026	Art. 4.Uno.n
Rental because of employment in another municipality	10%, cap 224, phased by F and prorated for days/sharing	2026	Art. 4.Uno.ñ
Qualifying renewable installation	40% habitual home/collective building installation, 20% qualifying second home; annual base 8,800 per home, net of public financing; unused credit carries four following years	2026	Art. 4.Uno.o
Increased habitual-home mortgage interest	50% of positive statutory interest increase, cap 100, phased by F; no national home-investment deduction	2026	Art. 4.Uno.u
Conservation/quality/sustainability/accessibility works	20%, or 50% for accessibility serving disability at least 33%; annual base 5,500, ownership allocation and F apply	2026	Art. 4.Uno.w
Culture-programme pass	21%, annual base 165; B strictly below 50,000	2026	Art. 4.Uno.x
Qualifying new urban bicycle/electrification kit/personal-mobility vehicle	10%; one vehicle per taxpayer per year; category base ceilings below, aid adjustment and F	2026	Art. 4.Uno.y/Cinco

For j, the housing tenancy must begin during the period; where a previous tenancy lasted less than three years, the new tenant must differ. The monthly rent cannot exceed the official private-rental reference price and the deposit must be lodged before period end. Arts. j/k/l are expressly compatible. Art. 4.Dos applies its net-wealth increase condition to j as well as k/l/m/o: compare closing and opening checked wealth, disregard changes in value of assets retained at year end, and require the statutory increase covering the investment. Do not silently remove j from that express list. For m, require actual application of the grant money to the habitual home. If grant income is spread over several years under national timing rules, split the 112 across those years. The alternative average-rate route is confined to the specified demolition/replacement/reurbanisation/temporary-rehousing programme. Do not use the same grant money again in k/l; the distinct regional-general-rate aid method is supplied in the attributable-tax worksheet under The base (art. 4.Uno.j–m/Dos).

For n, the enhanced conditions are age at most 35, the specified disability (65% or permanently recognised intellectual/mental 33%), and statutory gender-violence-victim status. Require an actually occupied habitual home, a contract after 23 April 1998 lasting at least a year, and a receipt separating the use-assignment rental component where applicable. For at least half the tax period, neither the taxpayer nor the relevant family unit can own, individually or together, the whole ownership or real right to use another home less than 50 km away, unless judicial/administrative restrictions prevent its use. The statute preserves the specified over-65 owner's EVHA social-letting/collaborative-housing exception. A victim's aggressor spouse and the former shared home receive the specific exclusions in n. No entitlement to a home-investment deduction for the same period is allowed. Prorate the cap by tenancy days and days satisfying the enhanced circumstances; divide it equally between entitled declaring taxpayers, including community-property spouses paying with common funds even if only one is named on the lease (art. 4.Uno.n).

For ñ, the rented regional home must be more than 50 km from the previous home, the employment in a different municipality, and the rent not reimbursed by the employer. Apply the ordinary income gate, day proration and shared cap. From 3 July 2026, n expressly confirms compatibility with ñ. The operative DL 14/2025 wording through 2 July instead refers to o; do not substitute ñ into that earlier cross-reference. The compatibility of n/ñ for such a short period is listed as unresolved (DL 14/2025 art. 65; Ley 3/2026 art. 82).

For o, require the relevant registered grid self-consumption, certified off-grid solar/wind low-voltage installation, or solar/biomass/geothermal thermal installation; exclude installations legally mandatory under the building technical code and business-use property. Keep the invoice, registration/certification and non-cash payment evidence. Allocate collective installations by the community ownership coefficients. Track the four following periods for insufficient-tax carry independently from each year's 8,800-per-home investment base. For u, compare actual current/prior-year mortgage interest, not principal. Where the loan began in the preceding year, the statutory positive comparison is current interest × days from the day after granting through prior 31 December / 360 − prior interest, capped at actual current interest before applying the 50% and 100/F credit cap. This is not an assumed annualisation of last year's interest (art. 4.Uno.o/u).

For w, require ownership or a real right to use the habitual home/building and works within the incorporated state/regional housing-plan criteria. Exclude ordinary garages, gardens, pools/sports annexes unless the statutory disabled-access exception applies, o-qualifying renewables and publicly financed expenditure. Apply the 5,500 base by ownership share and retain the provider NIF and non-cash payment evidence. For x, the pass must be issued by an entity adhering to the specified programme (art. 4.Uno.w/x).

For y, the category maximum under Order 5/2020 plus 10% gives 550 urban conventional bicycle / 770 family cargo bicycle / 1,540 electric urban bicycle / 660 electrification kit / 495 personal-mobility vehicle. Electric bicycles/kits must meet the authority's 250 W/25 km/h cut-off, approximately 50 km range, 36 V lithium-ion battery with minimum 9 Ah and the cited EPAC standard; personal-mobility vehicles require maximum 25 km/h, minimum 30 km range and minimum 7.8 Ah lithium-ion battery. Only the invoice-named purchaser claims; apportion the vehicle base if several taxpayers are entitled. A joint return does not create extra vehicles, but each actual acquiring taxpayer retains their one-vehicle entitlement. Article y excludes publicly financed cost from the category ceiling. The AEAT page's example subtracts aid from the enhanced category ceiling, but another sentence describes subtracting aid from actual cost and then capping: the differing-result aid-order case remains unconfirmed. Do not use a more favourable ordering without resolution (art. 4.Uno.y; AEAT vehicle specifications, limits and conflicting aid wording).

Preserved housing routes. DT 1 retains former art. 3 bis for taxpayers entitled under national DT 18; the preserved article refers to the national complementary percentages rather than creating an unrestricted new-purchase credit. Apply the national grandfathering/base calculation in this Guide's legacy-home section and keep this route distinct from the additional regional k/l/m credits; detailed combined-claim allocation remains unresolved (regional DT 1; preserved art. 3 bis).

DA 13 remains a payment-year route for works actually performed in 2014/2015, not a credit for newly performed 2026 works and not an automatically expired balance. Qualifying 2026 payments for those old works receive 10% for 2014 works / 25% for 2015 works. The annual base is 4,500 × clamp(1-(B-23000)/2000,0,1) I or 4,500 × clamp(1-(B-37000)/3000,0,1) J, subject to a 5,000 cumulative base per home and ownership shares. The AEAT implementation therefore limits positive claims to B below 25,000 I / 40,000 J. Require qualifying habitual-home conservation/quality/sustainability/accessibility works, provider NIF and non-cash payment; exclude the specified annexes, o-eligible renewables and publicly financed cost. It can coexist with w for works from different eligible performance years; do not count the same works twice (DA 13; AEAT payment-year and accumulated-base guidance).

Comunitat Valenciana: gifts, investment, health, sport and music

Credit	Amount and principal limit	Tax year	Official source
Ecological donations	20% of first 250 + 25% of excess eligible gifts	2026	Art. 4.Uno.p
Inventoried cultural-property gift, cash for its repair, or owner's qualifying work	Same 20% first 250 / 25% excess within each statutory route; q.2/q.3 share the combined BL ceiling below	2026	Art. 4.Uno.q
Gifts promoting Valencian language	20% first 250 / 25% excess	2026	Art. 4.Uno.r
Other declared-social-interest cultural/scientific/non-professional-sport patronage, usufruct or loan for use	25% of statutory eligible value; first 250 at 20% instead if the national art. 68.3.a gift deduction applies	2026	Art. 4.Uno.s
Formation/capital-increase subscription or qualifying cooperative capital	30%, cap 6,600; enhanced 45%, cap 15,000; unused credit carries three following periods	2026	Art. 4.Uno.z
Fertility treatment	100, qualifying woman aged 40–45, authorised clinic/centre; F	2026	Art. 4.Uno.ab
Complex chronic/rare disease treatment and care	Actual eligible cost up to 100, or 150 large/monoparental family; cap × H	2026	Art. 4.Uno.ac.1
Acquired brain injury/Alzheimer treatment and care	Actual eligible cost up to 100, or 150 large/monoparental family; cap × H	2026	Art. 4.Uno.ac.2
Non-cosmetic dental treatment; mental-health care	30%, separate 150 caps for each category, each × H	2026	Art. 4.Uno.ac.3/4
Prescription lenses/non-premounted glasses/contact lenses and solution	30%, cap 100 × H	2026	Art. 4.Uno.ac.5
Sport/healthy activities	30% ordinarily; 50% if claimant over 65 or disability at least 33%; 100% if over 75 or disability at least 65%; cap 150 × H in every case	2026	Art. 4.Uno.ad
Music promotion/training	Eligible expenditure itself, cap 150 × H, rather than a 30% sport rate	2026	Art. 4.Uno.ae

For p, use eligible regional public bodies or qualifying registered environmental nonprofits with the exclusive statutory purposes. For q, verify the cultural inventory and eligible patronage recipient, including the incorporated comparable-EU route. For r, verify the public/local/university/art-school recipient or qualifying Valencian-language census entry at the end of the period. The combined bases of q.2/q.3/r/s cannot exceed 30% of total BL; p and q.1 are not added to that particular list. Retain the recipient certificate required for p/q.1/q.2/r/s: donor/recipient identity and NIF, legal beneficiary status, date/amount or valuation, destination, and the required document/evidence and irrevocability statements. Revocation triggers repayment of the enjoyed relief plus statutory interest (art. 4.Dos/Tres; AEAT combined ceiling).

For s, use actual cash; for contributed property/rights, the statutory book/Wealth Tax basis; for real-property usufruct, 4% of cadastral value annually, day-prorated; for securities usufruct, the relevant dividends/interest; and for other usufruct, legal interest applied to its statutory value. Cultural assets require the competent valuation board. Values cannot exceed market value. A loan for use uses 4% annually of the competent asset valuation, or of cadastral value for the specified premises, day-prorated. Keep the social-interest declaration and do not substitute an invoice price for an incorporated statutory valuation (art. 4.Uno.s).

For z, eligible recipients are SA/SL/labour companies or cooperatives, with regional registered/tax domicile and genuine non-patrimonial activity maintained for three years. Exclude continuation of the same activity under different ownership. Require at least one full-time general-regime employee for three years; for capital increases, the company must ordinarily have been formed within the preceding five years, or seven for the specified strategic/own-technology startup category, and increase average full-time-equivalent employment by at least one during the specified following 24 months against the preceding twelve, maintained another 24 months. The employee and increase requirements are waived for labour companies and worker cooperatives. Execute the public deed identifying investors and amounts. A post-formation cooperative contribution may instead use a secretary's certificate approved by the president, with notarised signatures or the specified qualified digital signature; one annual certificate can list all subscription/payment dates. Hold the investment three years. The enhanced rate requires an innovative SME/research-body participation, an at-risk municipality tax domicile or qualifying regional emerging-company status. Keep the three following utilisation periods separate from the three-year retention obligation (art. 4.Uno.z).

The health categories ac are mutually compatible. They cover the claimant, spouse and persons generating descendant/ascendant minima, with equal base sharing if two declaring taxpayers pay for another person's care. Exclude medical-insurance premiums, Social Security/replacement-body reimbursable benefits and the specified charitable contributions already using national gift relief. Medical services must be supplied by registered health establishments/professionals. Keep the invoice, non-cash payment and competent clinician report identifying the correct statutory category. Apply min(category percentage × eligible allocated expenditure, category cap × H) for percentage routes; for ac.1/ac.2 use actual eligible allocated cost up to the H-adjusted cap. Do not phase the percentage as well as the cap (art. 4.Uno.ac).

For ad, eligible spending includes qualifying gym/club/federation/recreation memberships, mandatory equipment for federated sport, sports trainers and the listed traumatology, nutrition/dietetics, physiotherapy and podiatry services. Apply the enhanced percentage by the claimant's age/disability. Expenditure can concern the claimant, spouse and minimum-entitled ascendants/descendants; share the base equally where two taxpayers qualify for another person's costs. Require invoice and non-cash payment. For ae, include registered public/private music conservatories/schools, membership of FSMCV-integrated music societies, official training/master/course/seminar fees, instruments/scores within the specified teaching/promotion context net of public grants, and concerts organised by the eligible listed entities. Music covers the claimant, spouse and minimum-entitled descendants, without importing ad's ascendants. Share the base equally where required and retain non-cash payment evidence (art. 4.Uno.ad/ae).

Additional-provision routes and old balances. DA 17 provides the regional general average rate multiplied by taxable qualifying Generalitat COVID ERTE/reduced-hours aid or the specified Order 5/2020 bicycle aid. Its COVID-research and crisis-funding donations retain their own 20% first 150 / 25% excess schedule; do not import the newer ordinary-gift 250 tranche. Use the named programme/recipient and retain the exact award, taxable allocation and gift evidence; mixed-income tax attribution remains unresolved (DA 17).

The separate DANA DL 12/2024 credits generate new entitlements only for 2024/2025, not 2026 expenditure. Previously established home-repair unused credit can carry for four following periods; qualifying equity unused credit for three. Preserve originating amount, use and expiry: 2024/2025 home balances expire after 2028/2029, equity after 2027/2028, respectively. Check continuing original conditions and available regional tax. The ordering of overlapping carried DANA and ordinary investment credits remains unresolved (DL 12/2024 arts. 4.5/5.2; AEAT home balances, equity balances).

Payment evidence. DA 16 requires credit/debit card, bank transfer, named cheque or deposit into a credit-institution account for the listed e/k/l/m/n/ñ/o/p/q/r/s/v/w/x/y/z cash payments and DA 17.c/d. Health/sport/music expressly incorporate the same permitted means. A receipt for cash does not satisfy these provisions. Keep this payment test separate from the income, wealth and retention conditions (DA 16; art. 4.Uno.ac–ae).

Worked example

Comunitat Valenciana second child: factor F phases the amount

Hypothetical 2026 facts: a Valencian resident is the only entitled declaring taxpayer for her second child, born in 2026, and files individually with B (general BL + savings BL) 28,000, within the 30,000 individual ordinary gate. Factor F is 1 − (28,000 − 27,000)/3,000 = 0.6667. The second-child amount 750 is phased by F: 750 × (1 − 1,000/3,000) = 500 (Ley 13/1997 art. 4.Uno.a.1 and 4.Cuatro).

name: Comunitat Valenciana second-child birth, phased by factor F
inputs:
  b: 28000
  amount: 750
steps:
  f: clamp(1 - (b - 27000) / 3000, 0, 1)
  credit: round(amount * f, 2)
expected:
  credit: 500.00

Sources

Source	Coverage/read scope	Read on
Valencia Ley 13/1997, DL 14/2025, Ley 3/2026	Full art. 4 catalogue, DA 6/13/16/17 and DT 1; ordinary/special/health income factors, July disability/compatibility wording change and entry dates	2026-10-26
Valencia DL 1/2026, validation, DL 2/2026, validation	Enlarged health/sport gates and new music relief, retrospective application to accruals from 2025 and validated decrees	2026-10-26
Valencia preserved art. 3 bis, AEAT old works	Preserved national-percentage reference and surviving payment-year relief for works actually performed in 2014/2015, ownership-adjusted annual/cumulative bases	2026-10-26
AEAT Valencia reconciliation, mobility, combined gift ceiling	Same-wording month/dues rules, category vehicle specifications and 10% enhanced bases, inconsistent aid-order wording, and combined 30% BL gift ceiling	2026-10-26
Valencia DANA DL 12/2024, AEAT home carry, equity carry	2024/2025 generation periods; separate four-/three-following-year unused-credit windows, not a new 2026 expense credit	2026-10-26
AEAT Valenciana household-worker calculation, reconciliation return calculation	Mixed-care cap addition, sole/paying-employer and shared-employer entitlement, unchanged joint cap, monthly age test versus contribution-date interval;2025 instructions bridged to current2026 law	2026-10-27

Source	What it supports	Checked
Asturias aid input, Extremadura aid, Balearic emergency aid, Galicia wildfire, sport, ALS, thalidomide, Valencia DA17.a	Distinct included-BI/BL amount and direct-aid wording; common employment-cost allocation is not supplied by these input instructions	2026-10-27

National law rows (LIRPF, RIRPF, LGT, Ley 49/2002) and the AEAT national guidance are in the es-irpf-deductions Sources.

Not yet confirmed: Comunitat Valenciana short-period pre-July tenant/work-rent compatibility, combined grandfathered/additional home relief, mobility aid-order cases and simultaneous DANA/ordinary investment carry ordering. The country domain remains partial. No zero credit, automatic joint limit, expiry or unsupported amount is substituted for these gaps.