Skip to main content
Form 100. 2019 Personal Income Tax return

. Care for minors 10.11.3.Por

Taxpayers who, for work reasons, whether self-employed or employed, have to leave their children under the care of a person who is a domestic employee or in children's schools 0-3 years of age may deduct 30 per 100 from amounts paid in the period, with a maximum limit of 400 euros, this limit will be 600 euros if they have two or more children, provided that the following requirements are met in all cases:

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

  2. Both parents carry out their own or external activity, which is why they are registered in the corresponding Social Security or Mutual Society regime. If one of the parents carries out these activities for part of the year, the deduction will be applied for the amounts paid during the time when both spouses carry out their own or external activities.

  3. If the deduction is applicable for the expenses of a person employed in the home, the person is registered in the special Social Security employee scheme.

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

When, in compliance with these requirements, two taxpayers have the right to apply this deduction, their amount will be prorated in equal parts in each of them'tax return.

Taxable base limit

In addition, to apply this deduction, the total taxable amount minus the personal and family tax-free threshold must 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 in a data capture window.

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

In another case, the amounts paid by the taxpayer will be stated in the box "For the holder of the tax return," indicating, in addition, the number of people who have the right to apply the deduction: "1" when only the selected holder can apply it; "2" When two taxpayers can apply it, etc.