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Form 100. Personal Income Tax Declaration 2019

10.11.3.For care of minor children

Those taxpayers who, for work reasons, whether self-employed or employed, have to leave their minor children in the care of a person who has the status of a domestic worker or in nursery schools 0-3 years old may deduct the 30 per 100 of the amounts paid in the period, with the maximum limit of 400 euros, this limit will be 600 euros if they have two or more children, as long as the following requirements are met in all cases:

  1. That on the date of tax accrual the children live with the taxpayer and are three or less years old.

  2. That both parents carry out an activity on their own or employed by others, for which they are registered in the corresponding Social Security or mutual insurance scheme. If one of the parents carries out these activities during part of the year, the deduction will be applied for the amounts paid during the time in which both spouses carry out activities as self-employed or employed persons.

  3. That, in the event that the deduction is applicable for expenses of a household employee, he or she is registered in the special regime for household employees of Social Security.

The practice of this deduction will be conditional on the adequate and sufficient documentary justification of the factual budget and the requirements that determine its applicability.

When, meeting these requirements, two taxpayers are entitled to the application of this deduction, its amount will be prorated equally in the declaration of each of them.

Tax base limit

Furthermore, to apply this deduction it is necessary that the total tax base minus the personal and family minimums does not exceed 22,000 euros in individual taxation and 31,000 euros in joint taxation. This limit is controlled by the program.


When the requirements indicated above are met, the amount paid must be indicated through a data capture window.

In the case of marriage and if the expense corresponds to both spouses, indicate the total amount paid by both in box "For both spouses".

Otherwise, the amounts paid by him will be recorded in box "By the holder of the declaration" , indicating, additionally, the number of people who have the right to apply the deduction: "1" when only the selected owner can apply it; "2" when two taxpayers can apply it, etc.