10.15.5. For the amounts allocated to non-occasional custody in daycare centers and early childhood education centers of children or permanent foster care under three years of age.
For the amounts allocated, during the tax period, to non-occasional custody in daycare centers and early childhood education centers of children under 3 years of age or permanent foster care of children under three years of age: 15 per 100 of the amounts paid, with a limit of 270 euros for each child under 3 years of age enrolled in said daycare centers or early childhood education centers.
In joint taxation, the maximum limit of the deduction will be 270 euros for each child.
That the parents who live with the minor carry out activities on their own or employed by others for which they receive income from work or economic activities.
That the sum of the general taxable base and the taxable savings base does not exceed 25,000 euros, in individual taxation, or 40,000 euros, in joint taxation.
The limit of this deduction will be prorated by the number of days of the tax period in which the child is under 3 years old.
When two taxpayers are entitled to apply this deduction for the same child, their limit will be prorated between them in equal parts.
- That the delivery of the monetary amounts that give rise to the right to apply the deduction be made by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions.
The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros, in joint taxation.
When the sum of the general taxable base and the taxable savings base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the amounts and deduction limits will be the following:
In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100
The amounts paid for each child or foster child that gives rise to the right to the deduction will be reflected.
Likewise, if the child or foster child has turned three years old during the year, they must indicate the number of days that have passed until the date on which they turned three years old.
In the case of marriage and if the amount paid corresponds to the spouses equally, 50% of the total amount paid will be reflected.