10.13.3. For daycare expenses

Taxpayers may deduct 20% of the amounts paid for educational expenses incurred during the tax period with a limit of 1,000 euros for each of the children or descendants who generate the right to deduction.

Requirements

1. The educational expenses that give the right to the deduction are those incurred during the tax period by the children or descendants and foster children who give the right to the minimum for descendants.

2. The cohabitation requirement must be met on the date of accrual of the tax. In the case of shared guardianship and custody, cohabitation is understood to have occurred on the date of accrual of the tax for both parents, regardless of the parent with whom they effectively cohabit on that date.

3. In the case of marriages under a community regime, the amounts paid will be understood to be attributed to the spouses in equal shares.

   If they are married couples under a different regime or de facto couples, each of the members must justify that they have paid the childcare expenses in order to apply the deduction on the amount paid.

4. When the minor lives with more than one parent, guardian or adopter, the amount of the deduction, if they opt for individual taxation, will be prorated in equal parts in the declaration of each of them.

5. The expenses must correspond to the stage of the First Cycle of Early Childhood Education completed in centers authorized and registered by the Ministry responsible for education.

6. The sum of the general tax bases and savings does not exceed 30,000 euros in individual taxation and 50,000 euros jointly.

7. Taxpayers must keep, during the maximum limitation period, the invoices proving the expenses that give the right to the deduction.

Deduction base

The basis of the deduction will be constituted by the following expenses:

• Custody: understood as the amounts paid to daycare centers and early childhood education centers for the pre-registration and enrollment of said minors.

• Feeding.

• Acquisition of clothing for exclusive school use.

The deduction base will be reduced by the amount of scholarships and aid obtained from any Public Administration that cover all or part of the aforementioned expenses.

Completion

In both sections, each taxpayer will reflect the amount paid by them. In the case of marriages in community property, it is presumed that the expense has been paid by both spouses even if the payment could have been made by only one of them.

Section A) will be completed only in the case of marriages with common children when both parents pay childcare expenses for said children and have not opted for individual data capture.

In the rest of the cases, Section B) will be completed, additionally indicating the number of people with the right to the deduction with respect to those children, entering a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents with right to it.