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Form 100. 2019 Personal Income Tax return

10,14,7. For expenses in schools and children's centres

A deduction of 30% of the expenses may be applied in children's schools, children's or personnel contracted for childcare up to three years, up to a maximum limit of 600 euros per child.


  • The taxpayer must establish their residence, within the tax period, in one of the small municipalities in the list set out below.
  • The taxpayer lives with the child under three years old and has the right to apply the tax-free threshold for descendants.
  • The application of this deduction is linked to the minimum by descendants, therefore, regardless of who pays the costs and the married economic regime, it will apply to both parents, prorating the total amounts paid and the maximum limit of the deduction. On the other hand, if only one of the parents has the right to the tax-free threshold for descendants, the deduction will be applied for all amounts paid up to a maximum limit of 600 euros.
    In the event of the death of one of the parents with the right to the tax-free threshold for descendants, the deduction of 50 per cent will be applied to each of the parents until the date of death and subsequently the deduction on all the amount paid to the surviving spouse. 100 The sum of all the deductions may not exceed 600 euros, nor the deduction applicable by the deceased may exceed 300 euros for each "common" child.

  • That he or she or her parents carry out an activity for their own or other account outside the family home at least during the period in which the child is educated or contracted the staff intended for their care.
  • The minor must be enrolled in a school or childhood centre in La Rioja, at least half of the established day, or the existence of a person with a labour contract and a Social Security registration corresponding to domestic or similar employees is accredited.
  • The general net tax base subject to taxation does not exceed 18,030 euroa in individual tax return, or 30,050 in joint tax return. Provided that the net tax base of the savings subject to taxation does not exceed 1,800 euros.


Relación de municipalities de La Rioja for the purposes of this deduction. The share is in alphabetical order and preceded by the municipality code.

12. ÁBalos.

33. Aguilar del Río Alhama.

48. Ajamil de Cameros.

70. Achieving.

99. Alesanco.

103. Alesón.

125. Almarza de Cameros.

131. Angustiana.

146. Anguiano.

159. Arenzana de Abajo.

162. Arenzana de Arriba.

178. Arnedillo.

197. Ararugbal.


223. Azofra.

239. Badarán.

244. Bañares.

257. Bathrooms in Rioja.

276. Berceo.

282. Bergasa.

295. Bergasillas Bajera.

309. Bezares.

316. Bobadilla.

321. Brieva de Cameros.

337. Briñas.

342. Briones.

355. Cabezón de Cameros.

374. Camprovín.

380. Sierra channels.

393. Rio Tuerto canillas.

407. Reeds.

414. Cárdenas.

435. Castañares de Rioja.

440. Castroviejo.

453. Cellorigo.

488. Cidamón.

491. Cihuri.

504. Cirueña.

511. Clavijo.

526. Cordovín.

532. Corera.

547. Cornago.

550. Body.

563. Cuzcurrita de Río Tirón.

579. Daroca de Rioja.

 585. Enciso.

602. Estollo.

624. Foncea.

630. Fonzaleche.

658. Galbarruli.

661. Galilee.

677.Gallinero de Cameros.

683. Gimileo.

696. Grañón.

700. Graphics.

722. Herce.

738. Herramelluri.

743. Hervías.

756. Hormilla.

769. Hormilleja.

775. Cameros Hornillos.

781. Moncalvillo ovens.

794. Huércanos.

808. Igea.

815. Camel's jelly.

820. Laguna de Cameros.

836. Lagunilla del Jubera.

867. Ledesma de la Cogolla.

873. Leiva.

889. Leza de Río Leza.

913. Lights.

928. Manjarrés.

934. Mansilla de la Sierra.

949. Manzanares de Rioja.

952. Matute.

965. Medrano.

987. Munilla.

1004. Water Wall.

1011. Wall in Cameros.

1032. Nalda.

1047. Navajún.

1063. Nestares.

1079. Nieva de Cameros.

1098. Ochanduri.

1085. Ocón.

1102. Ojacastro.

1119. Ollauri.

1124. Ortigosa de Cameros.

1130. Peuengos.

1145. Pedroso.

1158. Pinillos.

1183. Pradillo.

1196. Préjano.

1217. Rabanera.

1222. Rasillo de Cameros (El)

1238. Redal (El)

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.San Torcuato

1341. Santa Coloma.

1354. Santa Engracia del Jubera.

1367. Santa Eulalia Bajera.

1406. Santurde de Rioja.

1413. Santurdejo.

1434. Sojuela.

1449. Sorzano.

1452. Sotés.

1465. Soto in Cameros.

1471. Terroba.

1487. Tirgo.

1490. Tobía.

1503. Tormántos.

1531. Tower in Cameros.

1510. Torrecilla in Cameros.

1525. Torrecilla sobre Alessanco

1546. Torretalbo.

1559. Treviana.

1578. Tricio.

1584. Tudelilla.

1601. Uruñuela.

1618. Valdemadera.

1623. Cotton.

1639. Suction cup.

1644. Ventrosa.

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. Vinegra de Abajo.

1793. Vinegra de Arriba.

1807. Zarrathon.

1814. Zarzosa.

1835. Zorraquín.


Next, you must indicate, for each child with the right to deduction, the amounts paid during the financial year, the tax code of the institution or person caring for the child, as well as the information of the parent who has the right to the tax-free threshold for descendants.

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

You must enter the corresponding municipality code.