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Form 100. Personal Income Tax Declaration 2019

10.5.9. For daycare expenses

15 per 100 of the amounts paid in the tax period for daycare expenses for children under 3 years of age, with a maximum of 400 euros per year for each child.


  • The taxpayer must be the parent or guardian with whom children under 3 years of age live. Descendants are considered to be those persons linked to the taxpayer by reason of guardianship or unpaid foster care, in the terms provided for in current legislation.
  • None of the holders of parental authority or guardianship must obtain income in the tax period (general tax base plus savings tax base) exceeding 39,000 euros. In joint taxation, this requirement will be considered met if the income of the family unit does not exceed 52,000 euros. This requirement will be controlled by the program.
  • Day care will be understood as any center authorized by the competent Department of the Government of the Canary Islands for the custody of children under three years of age.
  • When two or more taxpayers have the right to the deduction and do not opt, or cannot opt for joint taxation, their amount will be prorated between them in equal parts.
  • The deduction and its limit in the tax period in which the child turns 3 years old will be calculated proportionally to the number of months in which the requirements for the application of the deduction are met.
  • The childcare expense must be justified with the invoice corresponding to that expense, which must meet all the conditions established in the Regulations that regulate billing obligations.


For each child for whom you have the right to the deduction, you must indicate:

  • If the child has turned three years old during the financial year, they must indicate the number of months in which they were under three years old in the 2019 financial year.

  • The amount of expenses paid during the period in which you are entitled to the deduction.

  • The number of people entitled to apply the deduction: "1" when only the selected owner can apply it; "2" when two people can apply it, etc.