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Form 100. Personal Income Tax Return 2021

10.11.3. For the care of minor children

Those taxpayers who, for work reasons, whether self-employed or employed, have to leave their minor children in the care of a person who is a domestic worker or in a nursery school for children 0-3 years old, may deduct 30% of the amounts paid in the period, with a maximum limit of 400 euros (or 600 euros if they have two or more children), provided that the following requirements are met in all cases:

  1. That on the date the tax is due, the children live with the taxpayer and are three years of age or younger.

  2. That both parents carry out an activity on their own or as an employee, for which they are registered in the corresponding Social Security or mutual fund scheme. If one of the parents carries out such activities for part of the year, the deduction will be applied to the amounts paid during the time in which both spouses carry out activities on their own or as an employee.

  3. That, in the event that the deduction is applicable to expenses of a household employee, the latter is registered in the special regime for household employees of Social Security.

  4. That the total taxable base less the personal and family minimums does not exceed 22,000 euros in individual taxation or 31,000 euros in joint taxation.

When, fulfilling these requirements, two taxpayers are entitled to apply this deduction, its amount will be prorated equally in the declaration of each of them.

Completion

When the requirements indicated above are met, the amount paid must be indicated through a data capture window.

In the case of marriage and if the expense corresponds to both spouses, indicate the total amount paid by both in box "By both spouses".

In another case or when there is a marriage and you have opted for individual data capture, the amounts paid by him/her will be recorded in box "By the holder of the declaration" , indicating, additionally, the number of people who have the right to apply the deduction: "1" when only the selected holder can apply it; "2" when it can be applied by two taxpayers, etc.

Additionally, you will indicate in the "Common" box or in the "Of the Owner" box the number of children with whom you live, taking into account that the same child can only be included in one of the two boxes.