10.3.13. For expenses of descendants in centers from 0 to 3 years old

Taxpayers may apply a deduction of 15 percent of the amounts paid in the tax period for expenses of descendants, paid in centers from zero to three years, with the limit of 330 euros for each descendant who does not exceed the aforementioned age.

This deduction will only be applicable when the parents, adopters, guardians or caregivers live with the minor. When there is more than one taxpayer entitled to the application of the tax benefit, the amount of the deduction will be prorated equally.

Only taxpayers whose tax base does not exceed 25,009 euros in individual taxation or 35,240 euros in joint taxation will be entitled to this deduction.

If the minor turns three years old during the year, the deduction and the aforementioned limit will be calculated proportionally to the number of months in which the requirements are met.

Completion

You must indicate, for each descendant (the program has the capacity to include up to four descendants), the amount paid, the number of people with the right to deduction, and if the minor turns three years old during the year, the number of months elapsed, including the month of the year in which they are fulfilled. In this case, the amounts will be those paid until that date.