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Form 100. 2020 Personal Income Tax Return Declaration

10.15.6. By reconciling work with family life

418 euros for each child over three years old and under five years old. This deduction will correspond exclusively to the mother or foster parent.

The same deduction will also apply to each minor, over three years of age and under five years of age, who is fostered in permanent care. However, the deduction may be applied, regardless of the age of the minor, during the fourth and fifth year following the date of the administrative resolution by which the foster care was formalized, provided that it is still in force on the last day of the tax period, or on the date of the administrative resolution by which it was formalized on a provisional basis in the case of foster care that is to be established judicially.

In the case of adoption, the deduction may be applied, regardless of the age of the minor, during the fourth and fifth years following the date of registration in the Civil Registry.

In the event of the death of the mother, or when custody is exclusively awarded to the father, the latter will be entitled to the pending deduction, provided that he meets the other requirements. The host will also be entitled to the deduction in those foster homes in which there was no host mother.

In the case of parents of the same sex, if both meet the requirements, both may apply the deduction.

When there are several taxpayers entitled to apply this deduction with respect to the same child or foster child, the amount will be prorated among them in equal parts.

Requirements

  1. Minors who generate the right to the deduction must also give the right to the minimum for descendants.

  2. The mother or foster parent must carry out an activity on her own or through another person for which she is registered in the corresponding Social Security or mutual insurance scheme.

  3. That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 25,000 euros in individual taxation or 40,000 in joint taxation.

The deduction will be calculated in proportion to the number of months in which the above requirements are met simultaneously, understanding for this purpose that:

  • The determination of the children or foster children who are entitled to the deduction will be made according to their situation on the last day of each month.

  • The requirement to register with the corresponding Social Security or mutual insurance scheme is met in the months in which this situation occurs on any day of the month.

The deduction will be limited for each child or foster child to the total contributions and fees to Social Security and alternative mutual funds accrued in each tax period.

These contributions must have been accrued from the day the child turns three years old until the day before he or she turns five years old.

For the purposes of calculating this limit, contributions and fees will be computed in their full amounts, without taking into account any bonuses that may apply.

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros in joint taxation.

When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the deduction amounts and limits will be as follows:

  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general taxable base and savings and 23,000)

  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 37,000)

Completion

A data capture window will open in which you must provide the information necessary to calculate the deduction amount:

  1. In the section "Contributions to Social Security or Mutual Insurance and period in which you carry out an activity as a self-employed or employed person" you must indicate the period in which you carry out an activity as a self-employed or employed person, marking the months of the year in which you carry it out. If the activity is carried out throughout the year, you must check the box provided for this purpose. In addition, you must record the amount of contributions to Social Security (or alternative mutual insurance company) in each month of the financial year. However, if the contributions for each month are equal to or greater than 34.83 euros (418/12), it will not be necessary to record them, but you must check the box provided for this purpose.

  2. In the event of the death of the mother or if custody is awarded exclusively to the father, he must indicate the date on which one of these circumstances occurs.

  3. When there are several taxpayers entitled to apply this deduction, you must indicate the number of people entitled to it.