10.14.7. For expenses in schools, early childhood education centers or personnel hired to care for children in small municipalities
A deduction of 30% of expenses in nursery schools, early childhood education centers or personnel hired to care for children up to three years of age may be applied, with a maximum limit of 600 euros per retail.
Expenses will be understood as the amounts paid to schools or early childhood education centers for pre-registration, registration, attendance, in general and extended hours, and food, provided that they were not considered exempt work income in kind.
The base of this deduction will be limited for each child to the total amount of the effective non-subsidized expense paid in the year to the school or early childhood education center.
Requirements
- That the taxpayer establishes his residence, within the tax period, in one of the small municipalities listed below and maintains it on the date of accrual of the tax.
- That the taxpayer lives with the child under three years of age and has the right to apply the minimum for descendants.
- The application of this deduction is linked to the minimum by descendants, therefore - regardless of who pays the expenses and the matrimonial property regime - it will be applied to both parents, prorating between them the total amounts paid and the maximum limit of the deduction. On the contrary, if only one of the parents is entitled to the minimum for descendants, he or she will apply the deduction for all the amounts paid with the maximum limit of 600 euros. In the event of the death of one of the parents entitled to the minimum for descendants, a 50% deduction will be applied to each of the parents until the date of death and subsequently the deduction on the remaining amount paid to the surviving spouse. The sum of all deductions may not exceed 600 euros, nor may the deduction applicable to the deceased exceed 300 euros for each “common” child.
- That the parent(s) carry out an activity on their own or as an employee outside the family home at least during the period in which the minor is in school or the personnel assigned to his or her care are hired.
- That the minor is enrolled in a school or children's center in La Rioja, for at least half of the established day, or the existence of a person with an employment contract and registration in the Social Security corresponding to “Household Employees-Family Caregiver” is proven. " or similar.
- That the general taxable base subject to tax does not exceed 18,030 euros in an individual return or 30,050 in a joint return. Provided that the taxable base of the savings subject to tax does not exceed the amount of 1,800 euros.
List of municipalities of La Rioja for the purposes of this deduction . The list comes in alphabetical order and preceded by the municipality code.
12. Abalos.
33. Aguilar del Río Alhama.
48. Ajamil de Cameros.
70. Alcanadre.
99. Alesanco.
103. Aleson.
125. Almarza de Cameros.
131. Anguiana.
146. Anguiano.
159. Arenzana de Abajo.
162. Arenzana de Arriba.
178. Arnedillo.
197. Arrubal.
201.Ausejo.
223. Sulfur
239. Badaran.
244. Baths.
257. Rioja Baths.
276. Berceo.
282. Bergasa.
295. Lower Bergasillas.
309. Bezares.
316. Bobadilla.
321. Brieva de Cameros.
337. Briñas.
342. Briones.
355. Cabezón de Cameros.
374. Camprovín.
380. Sierra Channels.
393. One-eyed River taps.
407. White hair.
414. Cardenas.
435. Chestnut groves of Rioja.
440. Castroviejo.
453. Cellorigo.
488. Cidamon.
491. Cihuri.
504. Cirueña.
511. Peg.
526. Cordovin.
532. Corera.
547. Cornago.
550. Corporal.
563. Cuzcurrita from Río Tirón.
579. Daroca from Rioja.
585. Enciso.
602. Estollo
624. Foncea.
630. Fonzaleche.
658. Galbarruli.
661. Galilee.
677.Cameros Chicken Coop.
683. Gimileo.
696. Groat.
700. Tax them.
722. Herce.
738. Herramélluri.
743. You boiled.
756. Hormilla.
769. Hormilleja.
775. Cameros stoves.
781. Moncalvillo ovens.
794. Orchards
808. Igea.
815. Cameros pull.
820. Cameros Lagoon.
836. Jubera Lagoon.
867. Ledesma de la Cogolla.
873. Leiva.
889. Leza from Río Leza.
913. Louvres.
928. Manjarrés.
934. Mansilla de la Sierra.
949. Rioja apple orchards.
952. Matute.
965. Medrano.
987. Munilla.
1004. Water Wall.
1011. Wall in Cameros.
1032. Nalda.
1047. Navajun.
1063. Nestares.
1079. Cameros snows.
1098. Ochánduri.
1085. Or with.
1102. Ojacastro.
1119. Ollauri.
1124. Cameros nettle.
1130. Pazuengos.
1145. Pedroso.
1158. Pinillos.
1183. Pradillo.
1196. Prejano.
1217. Rabanera.
1222. Rasillo de Cameros (El)
1238. Redal (The)
1269. Robres del Castillo.
1275. Rodezno.
1281. Sajazarra.
1308. San Millán de la Cogolla.
1315. San Millán de Yécora.
1320. San Román de Cameros.
1392.Saint Torquatus
1341. Santa Coloma.
1354. Santa Engracia del Jubera.
1367. Saint Eulalia Bajora.
1406. Santurde de Rioja.
1413. Santurdejo.
1434. Sojuela.
1449. Sorzano.
1452. Sotes.
1465. Soto in Cameros.
1471. Terroba.
1487. Tirgo.
1490. Tobia.
1503. Tormantos.
1531. Tower in Cameros.
1510. Torrecilla in Cameros.
1525. Tower over Alesanco
1546. Torremontalbo.
1559. Treviana.
1578. Tritius.
1584. Tudelilla.
1601. Uruñuela.
1618. Valdemadera.
1623. Valgañón.
1639. Sucker.
1644. Ventrose.
1657. Viguera.
1660. Villalba de Rioja.
1676. Villalobar de Rioja.
1695. Villanueva de Cameros.
1709. Villar de Arnedo (El).
1716. Villar de Torre.
1721. Villarejo.
1737. Villarroya.
1742. Villarta-Quintana.
1755. Villavelayo.
1768. Villaverde de Rioja.
1774. Villoslada de Cameros.
1780. Viniegra from Below.
1793. Viniegra from Above.
1807. Zarratón.
1814. Brambleberry.
1835. Zorraquín.
Completion
You must enter the corresponding municipality code and additionally, you must complete for each child who generates the right to the deduction:
- the amounts paid during the year that give the right to the deduction
- will reflect YES when both parents have the right to the minimum for descendants and No when the minimum corresponds only to one of the parents.
- the NIF of the person employed by the home, school, center or daycare center
- If the other parent has died during the year, you must indicate this and enter the amount of the deduction applied by him.