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Form 100. 2019 Personal Income Tax return

10,3,13. For expenses of descendants in centres aged 0 to 3

Taxpayers may apply a deduction of 15% of the amounts paid in the tax period for expenses of descendants paid in centers of zero to three years, with the limit of 330 euros for each descendant who does not exceed that age.

This deduction will only be applicable when parents, adoptive parents, guardian or foster parents live with the minor. When there is more than one taxpayer entitled to the tax benefit application, the amount of the deduction will be prorated equally.

Only taxpayers whose taxable income is not greater than 25,009 euros in individual taxation or 35,240 euros in joint taxation will be entitled to this deduction.

If the minor completes the three years in the financial year, the deduction and the aforementioned limit will be calculated proportionally, to the number of months in which the requirements are met.


For each descendant, you must indicate the amount paid for each child (the program can include up to four children), the number of people with right to deduction, and if the minor reaches the age of three during the financial year, the number of months elapsed including the month of the financial year in which they are met.