The Comunitat Valenciana's tax deductions in the 2026 Renta
Checked against its official sources on October 4, 2026.
The Generalitat has deductions of its own: for children, renting your home, school material, sport, bicycles, some donations and more. Each has its conditions and, mostly, an income limit.
How they work
They come off the Valencian half of the tax (the cuota autonómica), not off your income. Taxito estimates an individual return.
Most have an income limit, on your bases liquidables general and del ahorro added together. The usual one: in full with an income up to €27,000, less and less above it, nothing from €30,000.
For 2026, Ley 5/2026 lowered the Valencian scale but left these deductions as they were: their amounts are those the AEAT’s manual gives for 2025. Letter z, which DL 14/2025 and Ley 3/2026 changed, has not been read again for 2026: its amounts are 2025’s and marked unverified.
Family
Birth or adoption of a child (letter a)
What it gives: €600 for a first child, €750 for a second and €900 for a third or later, in the year of the birth or adoption and in the 2 years after; €300 for a child born before 2025.
Income limit: in full with an income up to €27,000, less above it, nothing from €30,000.
What Taxito asks for: For each child born or adopted this year or in the two before: the birth year and how many children you had before.
Multiple birth or adoption (letter b)
What it gives: €246 for the multiple birth or adoption.
Income limit: in full with an income up to €27,000, less above it, nothing from €30,000.
What Taxito asks for: Twins or more, or two adoptions on the same day, this year.
Large or single-parent family (familia numerosa o monoparental) (letter d)
What it gives: €330 for a large or single-parent family of the general category, €660 for the special one.
Income limit: general, in full with an income up to €27,000, less above it, nothing from €30,000; special, in full with an income up to €31,000, less above it, nothing from €35,000.
What Taxito asks for: The large- or single-parent-family title on 31 December, general or special.
Nursery for a child under 3 (guardería) (letter e)
What it gives: 15% of what you paid, up to €297 a child.
Income limit: in full with an income up to €27,000, less above it, nothing from €30,000.
What Taxito asks for: What you paid a nursery for a child under 3, when both parents work, paid by card or transfer.
Children aged 3 to 5 while you work (conciliación) (letter f)
What it gives: €460 a year for each child aged 3 to 5, by the months, never more than your social security contributions in those months.
Income limit: in full with an income up to €27,000, less above it, nothing from €30,000.
What Taxito asks for: The months (added over your children) with a child aged 3 to 5 while you were registered in social security, and your contributions in them.
Parents or grandparents over 75 living with you (letter h)
What it gives: €197 for each one.
Income limit: in full with an income up to €27,000, less above it, nothing from €30,000.
What Taxito asks for: How many parents or grandparents over 75 lived with you half the year, with an income of €8,000 or less.
Social security of a domestic employee who cares for your family (letter i)
What it gives: 50% of the contributions, up to €660 for one child under 5 (€1,100 for two or more, or one in a single-parent family) and up to €330 for one ascendant over 75 (€550 for two or more).
Income limit: in full with an income up to €27,000, less above it, nothing from €30,000.
What Taxito asks for: The contributions you paid for a domestic employee hired to care for children under 5 or parents over 75.
School materials, while unemployed (letter v)
What it gives: €110 a child, by the days you were registered as unemployed.
Income limit: in full with an income up to €27,000, less above it, nothing from €30,000.
What Taxito asks for: Children in primary school or ESO in the Comunitat, and the days you were registered as unemployed.
Two or more children, with a modest household income (letter t)
What it gives: 10% of the Valencian tax left after the other deductions.
Income limit: only when the bases imponibles of everyone involved add up to €30,000 or less.
What Taxito asks for: Two or more children who give you the mínimo, and the bases imponibles of the others involved (the other parent, the children).
Living in a municipality at risk of depopulation (letter aa)
What it gives: €330, plus €132 for one descendant, €198 for two or €264 for three or more.
No income limit.
What Taxito asks for: Your habitual home in a municipality at risk of depopulation, and the children who give you the mínimo.
Your home
Rent of your home (alquiler de vivienda habitual) (letter n)
What it gives: 20% of the rent, up to €800; 25%, up to €950, if you are 35 or under. For a contract signed after April 23, 1998.
Income limit: in full with an income up to €27,000, less above it, nothing from €30,000.
What Taxito asks for: The rent you paid, the contract's date and length, the days rented, and the conditions on other homes, paid by card or transfer.
Rent of a home for a job more than 50 km away (letter ñ)
What it gives: 10% of the rent, up to €224.
Income limit: in full with an income up to €27,000, less above it, nothing from €30,000.
What Taxito asks for: The rent of a home you rented because a job took you more than 50 km away, not paid by your employer.
Buying your first home, aged 35 or under (letter k)
What it gives: 5% of what you paid, interest excluded, if you are 35 or under.
Income limit: in full with an income up to €27,000, less above it, nothing from €30,000.
What Taxito asks for: What you paid for your first habitual home (without interest), aged 35 or under on 31 December.
Public aid from the Generalitat for your home (letter m)
What it gives: €112, or the aid at your average Valencian rate when that is more.
No income limit.
What Taxito asks for: The public aid from the Generalitat you spent buying or renovating your habitual home.
Higher mortgage interest on your home (letter u)
What it gives: 50% of this year’s interest above last year’s, up to €100.
Income limit: in full with an income up to €27,000, less above it, nothing from €30,000.
What Taxito asks for: The mortgage interest on your habitual home this year and last year.
Works improving your home (letter w)
What it gives: 20% of what the works cost, on at most €5,500.
Income limit: in full with an income up to €27,000, less above it, nothing from €30,000.
What Taxito asks for: What you paid for works improving your habitual home, and your share of the home. A public grant linked to it is subtracted; without one, type what you paid net of subsidies.
Solar panels and other renewable energy at home (letter o)
What it gives: 40% of what it cost for your habitual home, 20% for another home, on at most €8,800 a home.
No income limit.
What Taxito asks for: What you paid for a renewable or self-consumption installation, net of subsidies, and the home it is for.
Donations, culture and other
Donations (donativos) (letters p to s)
What it gives: The Valencian part: 20% of the first €250 and 25% of the rest. Donations to conserve the Valencian heritage, to promote the Valencian language and for culture, science or sport count together up to 30% of your base liquidable.
No income limit.
What Taxito asks for: The amount, whether the entity is covered by Ley 49/2002, whether you gave to it in the two years before, and its Valencian purpose, if any.
A new bicycle or personal mobility vehicle (letter y)
What it gives: 10% of the price less any aid, on at most €550 for a bicycle, €770 for a family or cargo bicycle, €1,540 for an electric one, €660 for a kit to make one electric and €495 for a personal mobility vehicle. One a year.
Income limit: in full with an income up to €27,000, less above it, nothing from €30,000.
What Taxito asks for: The vehicle, its price and any public aid. One a year.
Sport and healthy activities (letter ad)
What it gives: 30% of what you spent (50% from 65, 100% from 75), up to €150.
Income limit: in full with an income up to €54,000, less above it, nothing from €60,000.
What Taxito asks for: What you paid for sport and healthy activities (only the amount; never what for).
Music: conservatoire, music societies, instruments, concerts (letter ae)
What it gives: 100% of what you spent, up to €150.
Income limit: in full with an income up to €54,000, less above it, nothing from €60,000.
What Taxito asks for: What you paid for conservatoire fees, music societies, instruments or concerts.
Abono Cultural Valenciano (the cultural pass) (letter x)
What it gives: 21% of what you paid, on at most €165.
Income limit: only with an income up to €50,000.
What Taxito asks for: What you paid for the Abono Cultural Valenciano.
Shares in a new Valencian company (letter z)
What it gives: 30% of what you invested, up to €6,600; 45%, up to €15,000, for an innovative SME, a company in a municipality at risk of depopulation or a start-up.
No income limit.
What Taxito asks for: What you invested in shares of a new or recent Valencian company, and whether it is innovative, in a municipality at risk of depopulation or a start-up.
Unverified for 2026Deductions Taxito does not compute
These Valencian deductions exist, but Taxito does not work them out. Check them in Renta Web.
- Birth or adoption of a child with a disability (Valencian deduction, letter c). It needs health or disability data, which Taxito never asks for.
- Aged 65 or over with a disability (Valencian deduction, letter g). It needs health or disability data, which Taxito never asks for.
- Ascendants over 65 with a disability (Valencian deduction, letter h). It needs health or disability data, which Taxito never asks for.
- Care of an ascendant with a disability (Valencian deduction, letter i). It needs health or disability data, which Taxito never asks for.
- A home bought by a person with a disability (Valencian deduction, letter l). It needs health or disability data, which Taxito never asks for.
- Rent: the higher rates for disability or gender violence (Valencian deduction, letter n). It needs health or disability data, which Taxito never asks for.
- Accessibility works on the home (Valencian deduction, letter w). It needs health or disability data, which Taxito never asks for.
- Fertility treatment (Valencian deduction, letter ab). It needs health or disability data, which Taxito never asks for.
- Health spending (Valencian deduction, letter ac). It needs health or disability data, which Taxito never asks for.
- Sport: the rates for disability (Valencian deduction, letter ad). It needs health or disability data, which Taxito never asks for.
- Renting out a home as a landlord (Valencian deduction, letter j). It needs income Taxito does not cover yet (rentals, gains) or a joint return.
- Works on the home in 2014 and 2015 (Valencian deduction, DA 13ª). It applies to past events only.
- COVID aid and donations (Valencian deduction, DA 17ª). It applies to past events only.
- The October 2024 DANA (Valencian deductions, DL 12/2024). It applies to past events only.
- Foster care and guardianship (Valencian deductions, letters a, e, f and v). Taxito does not compute it yet: check it in Renta Web.
- Amounts left from earlier years (Valencian deductions, letters o and z). Taxito does not compute it yet: check it in Renta Web.
An example
Gym fees of 400 € in the year deduct 30 %, up to 150 €: 120 € less tax, if your income is under the limit.
Who it applies to
People who live in the Comunitat Valenciana, for what they paid in the year, within each deduction's limits.
How Taxito works it out
Each deduction you note in your book is checked against its conditions and its income limit, read from the year's Valencian rules. Those that need health data are not modelled, and are listed.
Official sources
- AEAT, Manual práctico de Renta 2025: deducciones autonómicas: MPR25-2 pp. 528-619
- Ley 5/2026 de la Generalitat Valenciana, medidas fiscales (BOE): art. 18
Verified on October 4, 2026. Taxito reads each figure on its source and says when it was read.
Estimates, not tax advice. Taxito never files anything for you: you check the figures and file them yourself.
Your own figures, worked out and explained
Note your invoices and expenses as they come. Taxito works out your Modelo 303 and 130 each quarter, estimates your Renta, and shows where every figure comes from. For autónomos, employees, or both.
Get started, it’s free