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Form 100. Personal Income Tax Declaration 2019

10,6,9. For daycare expenses

15 percent of the daycare expenses for children or adopted children under three years of age.


300 euros per year for each child under three years of age. If the child turns 3 years old during the year, the deduction can be applied until the day he or she turns 3 years old, prorating the amounts paid in the month in which that circumstance occurs.


  • The sum of the general tax base and the savings tax base is less than 25,000 euros in individual declaration and 31,000 euros in joint taxation.
  • The deduction can only be applied by the parent who actually pays the expenses, regardless of whether or not he or she cohabits with the child.
  • In the case of marriages under a community regime, the amounts paid will be understood to be attributed to the spouses in equal shares. In the rest of the cases (separation of assets, de facto couples, etc.) it must be proven who has paid the expenses.
  • When these are not marriages under a community regime and both parents or adopters pay childcare expenses, the limit of 300 euros per year per child or adoptee will be prorated based on the amount paid by each parent or adopter.
  • If any of the parents or adopters who pay the daycare expenses have a tax base of more than 25,000 euros, they will not be entitled to the deduction and the other parent may apply 15% of the amounts paid by them, with a limit of 300 euros.


Section A) will be completed only in the case of marriages with common children when both parents pay daycare expenses for said children (remember that in the case of marriages in a community regime, it is presumed that the expense has been paid by both even when the payment could have been carried out by only one of them) and have not opted for individual data capture.

In the rest of the cases, Section B will be completed. Additionally, the number of people entitled to the deduction with respect to those children will be indicated, entering a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents entitled to it.