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Form 100. Personal Income Tax Declaration 2019

10.14.9. For children from 0 to 3 years old schooled in any municipality

For each child from 0 to 3 years old enrolled in schools or children's centers in any municipality of La Rioja, they may deduct 100 percent of the schooling expenses of each child from 0 to 3 years old with a maximum amount of up to 600 euros per year , depending on its general taxable base (Box 0505 on page 15), subject to the rates of the autonomous scale of each declaration, whether joint or individual, with the following limits:

Net tax base subject to taxationMaximum deduction limit
12,450 euros or less 600 euros
Between 12,450.01 and 20,200 euros 550 euros
Between 20,200.01 and 35,200 euros 500 euros
Between 35,200.01 and 50,000 euros 400 euros
Between 50,000.01 and 60,000 euros 250 euros
Between 60,000.01 and 120,000 euros 100 euros
More than 120,000 euros 0 euros

In the case of parents with the right to deduct for the same descendants, if they file individual returns, the maximum deductible amount per taxpayer will be 50 percent of those indicated in the previous table, calculated based on the general taxable base of each one. from them.

Note: If the taxable base of the savings exceeds the amount of 1,800 euros, the limit to be applied for this deduction will be that of the section immediately lower in amount, with a minimum of 100 euros.


  • That the taxpayer has his habitual residence in the Autonomous Community of La Rioja.
  • That the taxpayer, on the date of tax accrual, lives with the minor and has the right to the minimum for descendants. If the child turns three years old during the year, the deduction may be applied for schooling expenses paid up to the month prior to reaching that age.  The deduction may also be applied for the expenses paid for schooling for children who died during the year. The deduction may also be applied for children of whom there is shared custody, even if on the date of accrual of the tax they live with the other parent.
  • That the children are enrolled, for a minimum period of 6 months in a nursery school or center in La Rioja. In the case of the death of a child, this minimum period will not apply.


You must complete, for each child with the right to deduction, the amount of the total amounts paid by the holder of the declaration.

You must also indicate, in this order, if both parents are entitled to the minimum for descendants, and the NIF of the school or children's center.

The maximum deduction limits, according to the general taxable base, are controlled by the program.