10.10.8. For caring for children up to and including the age of 14

Taxpayers who, for work reasons, whether employed or employed, have to leave their children up to and including 14 years old in the care of a person employed as a domestic worker, or in daycare centers, leisure centers, urban camps, sports centers, play centers or similar , authorized by the competent regional or local administration, may deduct:

10% of the amounts paid in the period, with the maximum limit of 400 euros per family unit provided that the following requirements are met:

• That on the date of tax accrual the children are 14 years old or younger.

• That both parents carry out an activity on their own or employed by others for which they are registered with Social Security or mutual insurance.

• If the deduction is applicable for expenses of a household employee, he or she must be registered in the corresponding Social Security regime.

• If the deduction is applicable for expenses in daycare centers, leisure centers, urban camps, sports centers, play centers or similar, the corresponding invoice must be available.

• That you have the right to apply the minimum per descendant for each of the children for whom the deduction will be applied.

• That the total tax base does not exceed 28,000 euros in individual taxation or 45,000 euros in joint taxation.

For the purposes of this deduction, a family unit is understood to be the cohabitation unit (marriages, de facto couples, registered or not) so that the limit of 400 euros will be applied to the sum of the deduction applicable to all members of the family. the family, its amount being prorated based on the amounts paid by each of the parents.

Completion

The taxpayer will complete the amount paid by him and, in addition, depending on the case, the additional information in sections A) and B).

Section A)

1. Marriages with children common to both spouses and/or non-common children. The declarant will complete in this section the amount paid by his or her spouse as long as he or she meets the requirements to be entitled to the deduction.

2. De facto couples with children common to both members of the couple and/or non-common children. The declarant will complete in this section the amount paid by his partner as long as he meets the requirements to be entitled to the deduction

Section B)

Provided that they are not marriages or de facto couples, the declarant will complete in this section the amount paid by the other parent when they have joint custody of all their children and the other parent meets the requirements to be entitled to the deduction.

If you have sole custody of any of your children, for whom you pay expenses, you will not complete this section.