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Form 100. Personal Income Tax Declaration 2019

10.12.12 For care of children under three years of age

Taxpayers may deduct:

  1. 20 percent of the contributions paid by the taxpayer for contributions to the Special System for Domestic Employees of the General Social Security regime, with a limit of 400 euros annual.

  2. 30 percent in the case of taxpayers who have a large family with a limit of 500 euros annually.

    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 whom the minimum for descendants is applied. For this purpose, the contributions made for the month in which the child turns three years old will be computed as the deduction base, as well as, where applicable, the death of the minor occurs, but not the following


  • The taxpayer must be registered with Social Security as the employer who owns a family home, have hired and contribute to one or more people through the Special System for Household Employees of the General Social Security Regime in the period.

  • That the person or persons hired provide services for the owner of the family home, at least 40 hours per month.

  • The employer taxpayer and, where applicable, the other parent of the child under three years of age must carry out an activity on their own or as an employee for which they are registered in the Regime corresponding to Social Security or mutual insurance, for at least 183 days. within the exercise.

  • Parents must have the right to apply the minimum for descendants for that child under three years of age.

  • That the sum of the general tax base and the taxpayer's savings, together with that corresponding to the entire family unit, does not exceed the amount of multiplying the number of members of said family unit by 30,000 euros. For the purposes of applying the deduction, the tax base of your family unit will be taken into account, in an aggregate manner, regardless of the existence or not of the obligation to declare. In the case of joint taxation, the tax base of said declaration will be taken into account for the purposes of the established limit.


You must indicate in the corresponding box the amounts contributed to Social Security with the right to deduction, and, if applicable, check the box for large family.