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Form 100. Personal Income Tax Declaration 2019

10.4.15. For expenses related to descendants or foster children under 6 years of age

Taxpayers may deduct 40 percent of the annual amount paid for the expenses derived from the provision of the following services to descendants or foster children under six years of age:

  • Stays of children from 0 to 3 years old in nursery schools or daycare centers.

  • Custodial service, dining service and extracurricular activities for children from 3 to 6 years old in educational centers.

  • Hiring a person to take care of the minor.

Maximum limit

The deduction has a maximum limit of 600 euros per year per child.

When two taxpayers have the right to apply this deduction and opt for the individual declaration, it must be prorated between them in equal parts.

If the descendant or foster child ceases to be under six years of age throughout the year, the deduction must be prorated by the number of days in which the descendant or foster child has been under six years of age during the calendar year. The deduction must also be prorated if the descendant was born or adopted during the year, or the minor has been fostered throughout the year.


  • That taxpayers carry out activities as an employee or self-employed person that generate income from work or income from economic activities.
  • That the sum of the general tax base and the taxpayer's savings does not exceed 30,000 euros in individual taxation or 48,000 euros in joint taxation.
  • That the payment of the expenses that give rise to the deduction be made by credit or debit card, bank transfer, nominative check or deposit into credit institution accounts.

In the case of deduction of the expenses of hiring an employed person, he or she must be registered in the special regime for Social Security household employees.


You must indicate for each descendant or foster child that generates the right to deduction, the amounts paid, and the number of people entitled to the deduction and, where applicable, the number of days in which the minor meets the requirements.