This measure, promoted by the Consell through a Decree-Law, raises the income limit for individual declarations to 60,000 euros and for joint declarations to 78,000 euros. Previously, these caps were set at 32,000 euros and 48,000 euros, respectively.

The Ministry of Finance has highlighted that the Valencian Community is the autonomous region with the most IRPF tax breaks, and this expansion aims to make these benefits accessible to the middle classes. Starting from the 2025 fiscal year, Valencians with incomes between 32,000 and 60,000 euros will be eligible for these deductions.

Among the most relevant deductions are those related to sports activities and health. Taxpayers can deduct up to 30% of expenses on sports activities carried out in 2025, with a limit of 150 euros per person. This percentage can increase to 50% for those over 65 years old or individuals with a disability equal to or greater than 33%, and up to 100% if over 75 years old or with a disability of 65% or higher. Expenses include gym fees, personal trainer services, physiotherapists, dietitians, and mandatory equipment for federated sports.

Regarding health, a 30% deduction is established for expenses in mental health, dental care, and vision care, with a maximum of 150 euros per person. This deduction covers products such as glasses and contact lenses, dental treatments (excluding cosmetic), and psychology consultations.

Additionally, a new deduction has been introduced to promote the study and practice of music. Taxpayers can include in their 2025 declaration expenses related to the purchase of musical instruments, fees for lessons in bands, and conservatory fees, provided the schools are registered in the Community's Registry of Educational Centers. Fees for members of musical societies integrated into the Federation of Musical Societies of the Valencian Community and concert tickets organized by these entities can also be deducted, with a limit of 150 euros.