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Form 100. Personal Income Tax Declaration 2019

10.2.16. For daycare expenses for children under 3 years of age.

Taxpayers may deduct 15 percent of the amounts paid in the tax period for the expenses of custody of children under 3 years of age in daycare centers or early childhood education centers, with a maximum of 250 euros for each child enrolled in said nurseries or centers. The limit, in the tax period in which the child turns three years of age, will be 125 euros.

A nursery or early childhood education center will be understood to be any center authorized by the department responsible for Education whose purpose is the custody of children under three years of age.


  1. Only those descendants who qualify for the application of the minimum for descendants will be taken into account.

  2. That the sum of the general taxable base and the taxable savings base is less than 35,000 euros in individual returns and less than 50,000 euros in joint returns, provided that the savings taxable base, regardless of the type of return, does not exceeds 4,000 euros.

When the children who qualify for this deduction live with more than one taxpayer, the amount of the deduction will be prorated equally. For the application of this requirement, the following criteria must be taken into account:

  • To determine whether the deduction should be prorated, only the cohabitation of the child with more than one parent on the date of accrual of the tax will be taken into account, except in the case of shared guardianship and custody, in which it will be considered that there is cohabitation between the parents. even if the child is not effectively living with one of them on the aforementioned date. In addition, it is necessary that the taxpayer has met the expenses of daycare or early childhood education centers. However, in the case of amounts paid by joint marriages and under the legal regime of the Aragonese consortium, the amount will be understood to be paid by both parents even if it is only paid by one of the spouses.

  • The sum of the deductions for daycare expenses of both parents cannot exceed the maximum amounts provided.

  • In the case of the death of the child during the year, it will be understood that there is cohabitation if he or she lives together on the date of death.

  • If, with cohabitation between the parents, one of them had died prior to December 31, the deduction can be applied for the amounts paid up to the date of death that correspond to them, with a limit of 50 percent of the maximum amount of the corresponding deduction. The survivor will apply the deduction without exceeding, taking into account the amount applied in the deceased father's declaration, the maximum amount established.


You must indicate for each child under three years of age the amount paid by the holder of the declaration.

In the event that the children live with only one of the parents or the expenses are met by only one of them, check the corresponding box.

In the event that any of the children reach the age of three in 2019, they must indicate this by checking the corresponding box, we will have to take into account that only the amounts paid up to the date on which they turn three are deductible.

In the event that the other parent had died during the 2019 financial year, the deductible amounts applied by him must be reflected in the corresponding box.