10.15.6. By reconciling work with family life
By reconciling work with family life: 418 euros for each child over three years old and under five years old. This deduction will correspond exclusively to the mother.
It will also give the right to the same deduction for each child, over three years of age and under five years of age, placed in permanent care. However, the deduction may be applied, regardless of the age of the minor, during the fourth and fifth year following the date of the administrative resolution by which the foster care was formalized, provided it is still in force on the last day of the tax period, or the date of the administrative resolution by which it was provisionally formalized in the case of foster care that is going to be constituted judicially.
In cases of adoption, the deduction may be made, regardless of the age of the minor, during the fourth and fifth years following the date of registration in the Civil Registry.
In the event of the death of the mother, or when guardianship and custody is attributed exclusively to the father, he will have the right to make the pending deduction, provided he meets the other requirements. The foster home will also have the right to practice the deduction in those foster homes in which there is no foster home.
When there are several taxpayers entitled to the application of this deduction with respect to the same child or foster child, its amount will be prorated among them in equal parts.
Minors who generate the right to the deduction must also give the right to the minimum for descendants.
The mother must carry out an activity on her own or as an employee for which she is registered in the corresponding Social Security or mutual insurance scheme.
That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 25,000 euros in individual taxation or 40,000 in joint taxation.
The deduction will be calculated proportionally to the number of months in which the above requirements are simultaneously met, understanding for this purpose that:
The determination of the children who qualify for the deduction will be made according to their situation on the last day of each month.
The requirement to register in the corresponding Social Security or mutual insurance scheme is met in the months in which this situation occurs on any day of the month.
The deduction will be limited for each child to the total contributions and fees to Social Security and alternative mutual societies accrued in each tax period.
These contributions must have been accrued from the day the child turns three years old and until the day before he turns five years old.
For the purposes of calculating this limit, contributions and fees will be computed for their full amounts, without taking into consideration any bonuses that may apply.
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
A data capture window will open in which you must provide the information necessary to calculate the amount of the deduction:
You must indicate in the corresponding section of the window the period in which you carry out an activity on your own or as an employee, marking the months of 2019 in which you carry out the activity. If the activity is carried out throughout the year, you must mark "X" in the box indicated at the beginning of the window.
You must enter in the corresponding section of the window the amount of contributions to Social Security (or alternative Mutual Insurance) for each month of the year. However, if each month's contributions are equal to or greater than 34.83 euros (418/12), it will not be necessary to enter them, but you must mark the box established for this purpose with an "X".
When there are several taxpayers entitled to the application of this deduction, you must indicate the number of people entitled to its application.