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Form 100. Personal Income Tax Return 2019

10.11.3.For the 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 the tax is due, the children live with the taxpayer and are three years of age or younger.

  2. That both parents carry out an activity on their own or as an employee, for which they are registered in the corresponding Social Security or mutual fund scheme. If one of the parents carries out such activities for part of the year, the deduction will be applied to the amounts paid during the time in which both spouses carry out activities on their own or as an employee.

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

The practice of this deduction will be subject to adequate and sufficient documentary justification of the factual assumptions and the requirements that determine its applicability.

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

Taxable base limit

In addition, to apply this deduction, the total taxable base minus the personal and family minimums must not exceed 22,000 euros for individual taxation and 31,000 euros for joint taxation. This limit is controlled by the program.

Completion

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 "By both spouses".

Otherwise, the amounts paid by him/her will be entered 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 holder can apply it; "2" when it can be applied by two taxpayers, etc.