10.6.14. For nursery expenses for taxpayers residing in areas at risk of depopulation
Deduction amount
30% of daycare expenses for children or adopted children under three years of age.
Deduction base
The basis of the deduction will be the amounts justified with invoices or receipts and paid, by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions, to the people or entities that provide daycare services. . In no case will amounts paid through cash deliveries give the right to make this deduction.
Only the taxpayers in whose name the invoice is issued will be entitled to the deduction, except in the case of marriages in community property, in which case, the amounts paid will be attributed to both spouses in equal shares.
Deduction limit
The limit is 600 euros per year per child under three years of age.
Requirements
-
The taxpayer's habitual residence, in accordance with the LIRPF, is located in one of the areas classified as at risk of depopulation. A rural area at risk of depopulation will be understood as those municipalities or town councils that meet any of the following objective criteria:
- Population less than 2,000 inhabitants.
- Population density less than 12.5 inhabitants per square kilometer.
- Aging rate greater than 30%.
- The taxable base for the period reduced by the personal and family minimum is less than 22,946 euros in individual taxation or 31,485 euros in joint taxation.
Incompatibility
This deduction is incompatible with the application of the regional deduction "For daycare expenses."
Municipalities of Rural Areas of Cantabria at Risk of Depopulation for Fiscal Year 2020
- 39003 Anievas
- 39004 Arenas de Iguña
- 39005 Argoños
- 39007 Arredondo
- 39010 Bárcena de Pie de Concha
- 39011 Bareyo
- 39013 Liebana Cabezón
- 39014 Cabuérniga
- 39015 Camaleno
- 39017 Campoo de Yuso
- 39021 Cieza
- 39022 Cillorigo de Liébana
- 39029 Escalante
- 39031 Basket Bundles
- 39032 Brotherhood of Campoo de Suso
- 39033 Blacksmiths
- 39034 Lamason
- 39036 Reading
- 39038 Clean
- 39039 Luna
- 39043 Meruelo
- 39045 Miera
- 39046 Molledo
- 39049 Peñarrubia
- 39050 Pesaguero
- 39051 Fishing
- 39053 Polations
- 39055 Pots
- 39058 Rasines
- 39063 Rionansa
- 39064 Riotuerto
- 39065 Rozas de Valdearroyo (Las)
- 39066 Ruente
- 39067 Ruesga
- 39068 Ruiloba
- 39070 San Miguel de Aguayo
- 39071 San Pedro del Romeral
- 39072 San Roque de Riomiera
- 39077 Santiurde de Reinosa
- 39078 Santiurde de Toranzo
- 39081 Saro
- 39082 Selaya
- 39083 Soba
- 39084 Solorzano
- 39086 Gorse (Los)
- 39088 Tresviso
- 39089 Tudanca
- 39090 Udays
- 39092 Valdeolea
- 39093 Valdeprado del Río
- 39094 Valderredible
- 39096 Vega de Liébana
- 39097 Vega de Pas
- 39098 Villacarriedo
- 39100 Villafufre
- 39101 Villaverde Valley
Completion
You must indicate, by checking the corresponding box, that the daycare center is located in a rural area at risk of depopulation and you must also complete section A) or B) depending on your case:
Section A) will be completed only in the case of marriages with common children when both parents pay childcare expenses for said children in equal shares (remember that in the case of marriages in community regime it is presumed that the expense has been paid by both even when the payment could have been made by only one of them) and they have not opted for individual data capture.
When this section has been completed, the data reflected in the declaration of one of the spouses will be transferred by the program to the declaration of the other.
In the rest of the cases, including those in which there are children common to the marriage, the expenses paid by each of the parents are not equal, Section B will be completed). In addition, you must indicate whether or not the other parent is entitled to the deduction and, if so, the amount paid for the daycare.
Expenses will not be transferred by the program. Therefore, in the case of marriages, both the declarant and the spouse will have to reflect them in their respective declarations.