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Form 100. 2019 Personal Income Tax return

10,8,17. For care of children under

Taxpayers who, for work reasons, for their own or external account, have to leave their children under the care of a person employed in the home or in nurseries or children's centres, may opt to deduct any of the following amounts:

  • 30% Of the amounts paid in the tax period to the person employed in the home, with the maximum limit of 100 euros in individual taxation and joint taxation. 322

  • 100% Of the paid pre-registration and enrolment expenses, as well as the attendance expenses in general hours and 100 extended and food expenses, provided that they have been incurred for full months, in the Community's schools, schools and childcare centres of Castile and León, registered in the Register of Centres for the reconciliation of family and work life, with a maximum limit of 1,320 euros in individual taxation as in joint taxation.

When more than one taxpayer is entitled to apply this deduction for the same descendants, their amount will be prorated among them in equal parts.


  1. That on the date of accrual of the tax, the children to whom the "tax-free threshold for descendants" applies are under 4 years old.

  2. Both parents carry out their own or external activity, which is why they are registered in the corresponding Social Security or Mutual Insurance regime. The deduction will be applied exclusively for amounts paid in the period of time in which both spouses carry out activities on their own account or as an employee.

  3. If the deduction is applicable for custody expenses for a person employed in the home, it is registered in the Special System for Home Employees of the General Social Security System.

  4. The total taxable amount reduced by the personal and family tax-free threshold does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in the case of joint taxation. This requirement will be controlled by the program.

The total amount of this deduction plus the amount of the public subsidies received for this item may not exceed, for the same financial year, the total amount of the actual expenditure of the same, thereby reducing the maximum amount of the deduction in the necessary amount.

Outstanding balances

In the event that the taxpayer does not have sufficient autonomous community tax liability to apply the total deduction in the tax period in which generate the right to the same, the amount not deducted may be applied in the following three tax periods until the total amount of the deduction is exhausted, if applicable.

When the entire deduction has not been exhausted in these periods, the amount remaining applicable may be requested


The expenses paid by children under 4 years of age on the date of accrual of the tax (usually 31 December 2019) and, where applicable, the subsidies received will be reflected.

You must also enter the NIF (Personal Tax ID) of the person employed in the home or in the school, centre or nursery.