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

10.14.7. For expenses in schools and children's centers

A deduction of 30 percent of expenses in nursery schools, children's centers or personnel hired to care for children up to three years of age may be applied, with a maximum limit of 600 euros per child.


  • That the taxpayer establishes his/her residence, within the tax period, in one of the small municipalities listed below.
  • That the taxpayer lives with the child under three years of age and has the right to apply the minimum for descendants.
  • The application of this deduction is linked to the minimum by descendants, therefore - regardless of who pays the expenses and the matrimonial property regime - it will be applied to both parents, prorating between them the total amounts paid and the maximum limit of the deduction. On the contrary, if only one of the parents is entitled to the minimum for descendants, he or she will apply the deduction for all the amounts paid with the maximum limit of 600 euros.
    In the event of the death of one of the parents entitled to the minimum for descendants, a 50% deduction will be applied to each of the parents until the date of death and subsequently the deduction on the entire amount paid to the surviving spouse. The sum of all deductions may not exceed 600 euros, nor may the deduction applicable to the deceased exceed 300 euros for each “common” child.

  • That he or the parents carry out an activity on their own or as an employee outside the family home at least during the period in which the minor is in school or the personnel assigned to his or her care are hired.
  • That the minor is enrolled in a school or children's center in La Rioja, for at least half of the established day, or the existence of a person with an employment contract and registration in the Social Security corresponding to household employees or similar.
  • That the general taxable base subject to tax does not exceed 18,030 euros in an individual return, or 30,050 in a joint return. Provided that the taxable base of the savings subject to tax does not exceed the amount of 1,800 euros.


List of municipalities of La Rioja for the purposes of this deduction . The list comes in alphabetical order and preceded by the municipality code.

12. Abalos.

33. Aguilar del Río Alhama.

48. Ajamil de Cameros.

70. Alcanadre.

99. Alesanco.

103. Aleson.

125. Almarza de Cameros.

131. Anguiana.

146. Anguiano.

159. Arenzana de Abajo.

162. Arenzana de Arriba.

178. Arnedillo.

197. Arrubal.


223. Sulfur

239. Badaran.

244. Baths.

257. Rioja Baths.

276. Berceo.

282. Bergasa.

295. Lower Bergasillas.

309. Bezares.

316. Bobadilla.

321. Brieva de Cameros.

337. Briñas.

342. Briones.

355. Cabezón de Cameros.

374. Camprovín.

380. Sierra Channels.

393. One-eyed River taps.

407. White hair.

414. Cardenas.

435. Chestnut groves of Rioja.

440. Castroviejo.

453. Cellorigo.

488. Cidamon.

491. Cihuri.

504. Cirueña.

511. Peg.

526. Cordovin.

532. Corera.

547. Cornago.

550. Corporal.

563. Cuzcurrita from Río Tirón.

579. Daroca from Rioja.

 585. Enciso.

602. Estollo

624. Foncea.

630. Fonzaleche.

658. Galbarruli.

661. Galilee.

677.Cameros Chicken Coop.

683. Gimileo.

696. Groat.

700. Tax them.

722. Herce.

738. Herramélluri.

743. You boiled.

756. Hormilla.

769. Hormilleja.

775. Cameros stoves.

781. Moncalvillo ovens.

794. Orchards

808. Igea.

815. Cameros pull.

820. Cameros Lagoon.

836. Jubera Lagoon.

867. Ledesma de la Cogolla.

873. Leiva.

889. Leza from Río Leza.

913. Louvres.

928. Manjarrés.

934. Mansilla de la Sierra.

949. Rioja apple orchards.

952. Matute.

965. Medrano.

987. Munilla.

1004. Water Wall.

1011. Wall in Cameros.

1032. Nalda.

1047. Navajun.

1063. Nestares.

1079. Cameros snows.

1098. Ochánduri.

1085. Or with.

1102. Ojacastro.

1119. Ollauri.

1124. Cameros nettle.

1130. Pazuengos.

1145. Pedroso.

1158. Pinillos.

1183. Pradillo.

1196. Prejano.

1217. Rabanera.

1222. Rasillo de Cameros (El)

1238. Redal (The)

1269. Robres del Castillo.

1275. Rodezno.

1281. Sajazarra.

1308. San Millán de la Cogolla.

1315. San Millán de Yécora.

1320. San Román de Cameros.

1392.Saint Torquatus

1341. Santa Coloma.

1354. Santa Engracia del Jubera.

1367. Saint Eulalia Bajora.

1406. Santurde de Rioja.

1413. Santurdejo.

1434. Sojuela.

1449. Sorzano.

1452. Sotes.

1465. Soto in Cameros.

1471. Terroba.

1487. Tirgo.

1490. Tobia.

1503. Tormantos.

1531. Tower in Cameros.

1510. Torrecilla in Cameros.

1525. Tower over Alesanco

1546. Torremontalbo.

1559. Treviana.

1578. Tritius.

1584. Tudelilla.

1601. Uruñuela.

1618. Valdemadera.

1623. Valgañón.

1639. Sucker.

1644. Ventrose.

1657. Viguera.

1660. Villalba de Rioja.

1676. Villalobar de Rioja.

1695. Villanueva de Cameros.

1709. Villar de Arnedo (El).

1716. Villar de Torre.

1721. Villarejo.

1737. Villarroya.

1742. Villarta-Quintana.

1755. Villavelayo.

1768. Villaverde de Rioja.

1774. Villoslada de Cameros.

1780. Viniegra from Below.

1793. Viniegra from Above.

1807. Zarratón.

1814. Brambleberry.

1835. Zorraquín.


You must then indicate, for each child with the right to deduction, the amounts paid during the year, the NIF of the entity or caregiver, as well as the information of the parent who is entitled to the minimum for descendants.

Only in the case of death of one of the parents, you must indicate the date of death and the amount applied by him.

You must enter the corresponding municipality code.