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Form 100. 2019 Personal Income Tax return

10,12,12 For the care of children under the age of three

Taxpayers can deduct:

  1. 20% Of the payments paid by the taxpayer for contributions to the Special System of Domestic Employees of the General Social Security regime, with a limit of 400 euros per year.

  2. 30% In the case of taxpayers who have a large family with a limit of 500 euros per year.

    The deduction will be applicable for contributions made in the months of the tax period in which the taxpayer has at least one child under 3 years of age for which the tax-free threshold for descendants is applied. For this purpose, the deduction base will be calculated as the contributions made for the month in which the child turns , as well as, where applicable, the death of the minor, but not the following


  • The taxpayer must be registered with the Social Security Institute as an employer who owns a family home, have contracted and pay contributions by one or more people for the Special System of Domestic Employees of the General Social Security System during the period.

  • The person or persons contracted provide services for the family home holder, at least 40 hours a month.

  • The employer taxpayer and, if applicable, the other parent of the child under three years of age must carry out an activity for their own account or that of others those registered in the Social Security or Mutual Society Regime for at least 183 days within the year.

  • Parents must be entitled to the application of the tax-free threshold for descendants by that child under three years old.

  • The sum of the general tax base and the taxpayer's savings, together with that corresponding to the family unit as a whole, does not exceed the amount of multiplying the number of members of that family unit by 30,000 euros. For the purposes of applying the deduction, the gross tax base of your family unit will be taken into account, regardless of whether or not there is a obligation to declare. In the case of joint taxation, the taxable base of this tax return will be that which is taken into account for the purposes of the fixed limit.


You must enter the amounts quoted to the Social Security Institute in the corresponding box with the right to deduction, and, if applicable, mark the large family box.