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Form 100. 2019 Personal Income Tax return

10,2,16. For childcare expenses for children under 3 years of age.

Taxpayers can deduct 15% of the amounts paid in the tax period for the custody expenses of children under 3 years of age in nurseries or childhood education centres, up to a maximum of 250 euros for each child registered in these nurseries or centres. The limit, in the tax period that the child turns 125, will be euros.

Nursery or childhood education centre, any centre authorised by the relevant Education department that is designed to safeguard children under the age of three.


  1. Only those descendants who give entitlement to the tax-free threshold for descendants will be taken into account.

  2. The sum of the general net tax base and the net tax base of the savings is less than 35,000 euros in individual and lower tax returns 50,000 euros in joint tax returns, provided that the taxable amount of the savings, regardless of the type of tax return, does not exceed 4,000 euros.

When the children who give entitlement to this deduction live with more than one taxpayer, the amount of the deduction will be prorated equally. The following criteria must be taken into account when applying this requirement:

  • To determine whether the deduction should be prorated, only the child will be treated with more than one parent on the accrual date of the tax, except in the case of shared custody and custody, in which it will be considered that there is cohabitation between parents, even if the child does not be in effective partnership with one of them on that date. In addition, the taxpayer must have paid the childcare expenses or childhood education centres. However, in the case of amounts paid for married couples in joint property and under the legal regime of the Aragonese married partnership, the amount will be understood to be paid by both parents even if it is paid by one of the spouses only.

  • The sum of the deductions for childcare expenses for both parents cannot exceed the maximum amounts foreseen.

  • In the event of the child's death during the year, it will be understood that there is cohabitation if they live on the date of death.

  • If, if one of them had passed away before 31 December, the deduction can be applied for amounts paid up to the corresponding date of death, up to the limit of 50 per 100 of the maximum amount of the corresponding deduction. The surviving party will apply the deduction without it being able to exceed, taking into account the amount applied in the deceased parent's tax return, the maximum amount established.


You must enter for each child under the age of three the amount paid by the holder of the tax return.

If the child lives with only one of the parents or the expenses are paid only by one of them, it will mark the corresponding box.

If any of the children reaches the age of three in 2019, they must indicate this by checking the corresponding box, taking into account that only the amounts paid up to the date of the age of three are deductible.

If the other parent has passed away during 2019, it must show the amounts applied to them in the corresponding box.