Valencia tax deductions 2025: which exist, how much and what documents

In short: Valencia tax deductions for the 2025 Renta are discounts that the Generalitat lets you subtract from the regional part of IRPF, the income tax on the Renta return (Comunidad Valenciana, or Comunitat Valenciana in Valencian). They are used by people who were tax residents in the Valencian Community in 2025 and had costs such as rent, health, sport, childcare, children, a large family or a disability. Almost all have an income limit, most require payment without cash, and the expenses are proved with an invoice in your name. The 2025 Renta campaign closed on 30 June 2026; if they are not in the return you filed, you can correct it within 4 years.

Who can apply them? The tax resident of the Valencian Community: in general, whoever spent more days of the calendar year there, counting temporary absences. Unless proven otherwise, you are taken to live where your main home is (art. 72 of the IRPF law). Before that you must be a tax resident in Spain, which in general means spending more than 183 days a year in the country: tax residence and the 183 days. If in 2025 you lived in another region, you apply that region's deductions. These are subtracted from the regional part of the tax, not the State's. How the tax is split between the State and the region and what changes in the Valencian scale: regional scale 2026 and 2027.

How the income limits work. They are compared with the sum of your general taxable base and your savings base (boxes 0500 and 0510 of the Renta), which is what remains of your income after the reductions, not your gross salary. There are two levels:

• Standard limit (most deductions): €30,000 on an individual return and €47,000 on a joint one. The deduction is full if your base is below €27,000 (€44,000 on a joint return). Between those figures and the limit it falls gradually to zero.
• Extended limit (health, sport and music): €60,000 individual and €78,000 joint, with the full deduction below €54,000 and €72,000. In between it falls proportionally to zero.

Those with another limit say so in their entry.

Housing

• Rent for your main home (AEAT page). 20% of what you pay, up to €800 a year. If you meet one condition, 25% (up to €950): being aged 35 or under on the accrual date (normally 31 December), a disability of 65% or more (physical or sensory) or 33% or more (intellectual or mental), or being a victim of gender violence. If you meet two or more, 30% (up to €1,100). Standard limit. Conditions: a contract dated after 23 April 1998 and lasting a year or more, and a home you really live in. Also, no member of your family unit, you included, may hold another home (full ownership or a right of use) less than 50 km from the rented one for at least half the year. Documents: the contract, the bank proof of each payment, the landlord's NIF and, for the 25% or 30%, the document that proves the condition.
• Rent because of work in another municipality (AEAT page). 10% of the rent, up to €224 a year. The home is in the Valencian Community, more than 50 km from where you lived, and your employer does not pay that rent. Standard limit. Non-cash payment. Documents: the contract, proof of payment and proof of the activity in the new municipality.

Health, sport and music (extended limit)

• Health costs (AEAT page). 30% of what you pay for non-cosmetic dental care (up to €150), mental health treatment (up to €150) and glasses or graduated or contact lenses (up to €100). Also up to €100 for the care of chronic diseases of high complexity or rare diseases and for acquired brain damage or Alzheimer's (€150 for a large or single-parent family). Each cap is per person filing. Costs of yours, your spouse and the people who give you the right to family minimums count, at centres or with professionals listed in the official health registers. Health insurance premiums and what Social Security reimburses do not count. Non-cash payment. Documents: an invoice stating the concept, proof of payment and, according to the AEAT, a report from a competent doctor.
• Sport and healthy activities (AEAT page). 30% of what you pay, up to €150 per person. It rises to 50% if you are over 65 or have a disability of 33% or more, and to 100% if you are over 75 or have a disability of 65% or more. Gym, club or federation fees count, as does compulsory equipment for federated sport, coaches and the services of an orthopaedic specialist, dietitian-nutritionist, physiotherapist or podiatrist. Non-cash payment. Documents: an invoice, proof of payment and, for the 50% or 100%, proof of age or a disability certificate.
• Music (AEAT page). 100% of what you pay, up to €150 per person: a conservatoire or music school registered in the Valencian Community, fees of the federated music societies, courses, instruments and scores (without the subsidised part) and concert tickets of the entities the rule sets. Non-cash payment. Documents: an invoice or receipt and proof of payment.

Children and family (standard limit, unless another is stated)

• Birth or adoption (AEAT page). €600 for the first child, €750 for the second and €900 for the third and later ones. It also applies to family foster care and to delegated guardianship with a view to adoption. You can also apply it in the two following years, as long as you meet the conditions. The child must give you the right to the minimum for descendants. If the birth or adoption is multiple, €246 is added (page), and if the child has a disability, €246 or €303 depending on the case (page). Documents: the family book or Civil Registry entry, or the foster care or guardianship decision.
• Large or single-parent family (AEAT page). €330 with a general-category title and €660 with the special category. The title (Law 40/2003) or the Generalitat's single-parent family card (Decree 19/2018) must be valid on the accrual date, normally 31 December. Standard limit for the general category; for the special one, €35,000 individual and €58,000 joint (full below €31,000 and €54,000). Document: the title or the card.
• Childcare (AEAT page). 15% of what you pay for children under 3 at nurseries and first-cycle early education centres, up to €297 per child. The parents or foster carers living with the child must work, as employees or self-employed, and the limit is split equally between those entitled. Non-cash payment. Documents: the centre's invoices, proof of payment and proof that you work. It does not replace the State childcare deduction (Modelo 233), which is separate.
• Work-life balance, working mother with children aged 3 to 5 (AEAT page). €460 per child, from the day the child turns 3 until the day before turning 5. The mother (or foster carer) applies it and must work and be registered with Social Security or a mutual fund; the father only in specific cases, such as the mother's death. It cannot exceed the Social Security contributions of that period and it is not combined with the domestic staff one. Documents: registration or work history and the family book.
• School supplies, parent out of work (AEAT page). €110 per child who on 31 December is in primary school, ESO or special education at a public or subsidised private (concertado) school in the Valencian Community. The person filing must be unemployed and registered as a job seeker, and the amount falls if they were so for only part of the year. Non-cash payment. Documents: registration as a job seeker (LABORA or SEPE), the school's certificate and invoices.
• Two or more descendants (AEAT page). 10% of the regional gross tax (the part of the tax that belongs to the region), if the sum of the bases of everyone involved does not exceed €30,000. Document: the family book.

Older people and disability (standard limit)

• Disability at 65 or over (AEAT page). €197 if you have a disability of 33% or more and are 65 or over. It does not apply if because of that disability you receive a benefit exempt from IRPF. Document: the disability certificate from the Generalitat or the State.
• Ascendants (AEAT page). €197 for each ascendant (parent, grandparent) over 75, or over 65 with a disability of 65% or more (physical or sensory) or 33% or more (intellectual or mental), who lives with you for at least half the year. Their annual income cannot exceed €8,000 and they cannot file a return with income above €1,800. Documents: the disability certificate and proof of living together, for example the certificate of registration at the town hall.
• Domestic staff (AEAT page). 50% of the Social Security contributions you pay as the employer of a person on a permanent contract in the Special System for Domestic Workers. It covers the care of children under 5 or ascendants over 75 (or over 65 with a disability). Up to €660 with one child and €1,100 with two or more children or in a single-parent family; €330 with one ascendant and €550 with two or more. You must have work or business income. It is not combined with childcare, work-life balance or the ascendants one. Documents: registration as an employer with Social Security, the permanent contract, contribution receipts and the employee's NIF in annex B.7 of the Renta.

DANA damage (2024 and 2025 Renta only)

• Repair of your main home (AEAT page). 100% of what you spent repairing the material damage to your main home caused by the DANA of October 2024, up to €2,000. It applies in the municipalities covered by Decree-law 12/2024 and only in the 2024 and 2025 Renta, which is the last year. Public aid you received for those costs is subtracted, and furniture and household goods, what insurance covers and a home used for an economic activity do not count. Own limit: €45,000 individual and €60,000 joint, with the full deduction up to €40,000 and €55,000. Non-cash payment. Documents: invoices stating the repair, proof of payment, proof that the home is within the decree's scope and of the aid received.

Others. The AEAT publishes 41 pages. There are more, among them cultural passes (21% of a base of up to €165, with a base below €50,000), works on the home, renewable self-consumption installations, donations and buying a first home at 35 or under. For solar panels and electric cars also look at the State deductions: solar panels, energy efficiency and electric car. Full list: AEAT, regional deductions of the Comunitat Valenciana.

Rules that apply to all

• No cash. For rent, health, sport, music, childcare, school supplies, DANA and others, only payments by card, bank transfer, named cheque or deposit into an account count. With cash there is no deduction, even if you have an invoice (the sixteenth additional provision of Law 13/1997 and each deduction's page). Fixed-amount ones, such as birth, large family or disability, do not ask for a means of payment.
• Invoice in your name. Whoever charges you must give you an invoice with your NIF and the concept. A receipt without your details is weak proof. The burden of proving the expense is yours (arts. 105 and 106 of the General Tax Law).
• Keep the proofs for 4 years. The tax authority can review the return for 4 years (art. 66 of the General Tax Law), and you can correct it within the same period.
• The draft does not always include them. The AEAT prepares it with data that third parties report. It normally does not have your dentist, gym, childcare or rent invoices, so check the regional deductions section and add the ones you meet.
• Two filers, one limit. If two filers are entitled to the same deduction, for example the rent of the same home or a child's childcare, the limit is split equally.

What has changed

• 2025 Renta. Two Valencian decree-laws of 2026 take effect from 1 January 2025: Decree-law 1/2026 raised the health and sport limit from €32,000 and €48,000 to €60,000 and €78,000, and Decree-law 2/2026 created the music deduction. Law 5/2025 of 30 May raised the birth one from €300 to €600, €750 and €900. If you read a guide with the old limits, it is out of date.
• 2026 Renta, the one filed in 2027. According to the text of the law on 1 October 2026, the amounts and conditions in this list stay the same, except the DANA one, which ends with the 2025 Renta. The regional scale changes, and the Valencian tax measures law is usually published at the end of December and may bring changes.
• State rent deduction: repealed. Royal Decree-law 26/2026 of 29 September provided for a State deduction of 10% of the rent for your main home for bases below €33,007.20, but Congress repealed it on 2 October 2026 (BOE-A-2026-20526) and it does not apply. It does not affect the Valencian deductions on this page. Detail: news on the repealed deduction.

Documents

• Rental contract and the bank proof of each payment, with the landlord's NIF.
• Invoices in your name with your NIF and the concept, and proof of non-cash payment (health, sport, music, childcare, school supplies, DANA repairs).
• Family book or Civil Registry entry; large family title or single-parent family card.
• Disability certificate, if the deduction asks for it.
• Registration or work history, registration as a job seeker or Social Security contribution receipts, depending on the deduction.

Indicative list: it depends on the deductions you apply; check it on the AEAT page of each one.

What you can do

• Check that in 2025 you were a tax resident in the Valencian Community: more days there than in any other region.
• List your 2025 expenses in the categories above and check that each has an invoice and non-cash payment.
• Compare your base (boxes 0500 and 0510) with the limit of each deduction.
• If you filed the 2025 Renta without one of them, correct it with the modification service of Renta WEB. How to correct it or file late: Renta not filed or with errors.
• Who has to file the Renta and what the first one looks like: tax return for foreign residents.
• For the 2026 Renta, pay by card or transfer and ask for an invoice with your NIF from now on.
• See the news at the Agència Tributària Valenciana.

Official source: Law 13/1997 of the Generalitat Valenciana, consolidated text in the BOE, article 4 and the sixteenth additional provision, and AEAT, regional deductions of the Comunitat Valenciana in the 2025 Renta.

Informational only; check the official source and a professional for your specific case.