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Form 100. 2019 Personal Income Tax return

10,13,3. For childcare expenses

Taxpayers can deduct 20% of the amounts paid for educational expenses incurred during the tax period, up to a limit of 100 euros for each of the children or descendants that generate the right to deduction. 1.000


  1. The educational expenses that give entitlement to the deduction are those incurred during the tax period by the children or descendants and those who receive the right to the tax-free threshold for descendants.
  2. The requirement of cohabitation must be met at the date of accrual of the tax. In the case of joint custody and custody, the cohabitation is understood to be produced at the date of accrual of the tax for both parents, regardless of the parent with whom they live effectively on that date.
  3. In the case of joint and several spouses, the amounts paid shall be understood to be attributed to the spouses in equal parts. In the case of married couples in another different regime or in fact, each member must justify that they have paid childcare expenses in order to apply the deduction on the amount paid.
  4. When the minor lives with more than one parent, guardian or adoptive parent, the amount of the deduction, if they opt for individual taxation, will be prorated equally in the tax return of each of them.
  5. These expenses must correspond to the stage of the First Cycle of Child Education in authorised centres and registered by the competent Ministry of Education.
  6. The sum of the general tax bases and the savings does not exceed 30,000 euros in individual taxation and 50,000 euros in joint taxation.
  7. Taxpayers must keep, during the maximum limitation period, invoices that prove the expenses that give entitlement to the deduction.

Deduction base

The deduction base will be constituted by:

  • Custody, with the amounts paid to nurseries and childhood education centres for the pre-registration and registration of these minors
  • Power supply
  • Purchase of clothing for exclusive school use

The deduction base will be reduced by the amount of grants and grants obtained from any Public Administration that cover all or part of the aforementioned expenses.


In both sections, each taxpayer will reflect the amount paid for it. In the case of joint and joint marital partnership, it is assumed that the expense has been paid by both, even if the payment could be made by just one of them .

Section A) shall be completed only in the case of married couples with common children when both parents pay childcare expenses for these children and have not chosen to capture individual data.

In all other cases, Section B will be completed. In addition, the number of people entitled to the deduction for these children will be indicated, stating 1 if the right to deduction corresponds only to the taxpayer or 2 if there are two parents entitled to the deduction.