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Form 100. Personal Income Tax Declaration 2021

10.14.10. For children from 0 to 3 years of age attending school in any municipality

Amount

20% of non-subsidized schooling expenses for each child aged 0 to 3 years enrolled in a school or early childhood education center in any municipality of La Rioja, with a maximum limit of 600 euros per child.

Schooling expenses will be understood as the amounts paid to schools or early childhood education centers for pre-registration, enrollment of said minors, attendance, in general and extended hours, and food, provided that they were not subsidized and were not considered income. from work in kind exempt.

The base of this deduction will be limited for each child to the total amount of the effective non-subsidized expense paid in the year to the school or early childhood education center.

Requirements

  • That the taxpayer has his habitual residence in the Autonomous Community of La Rioja.

  • That the taxpayer, on the date of tax accrual, lives with the minor and has the right to the minimum for descendants.

  • In the case of parents with the right to deduction for the same descendant and who file individual returns, the amount will be prorated equally between them.

  • The general taxable base subject to tax does not exceed 18,030 euros in individual taxation or 30,050 euros in joint taxation, provided that the taxable base of savings subject to taxation does not exceed 1,800 euros.

Completion

You must complete for each child who generates the right to the deduction:

  • The amounts paid during the year that give the right to the deduction.

  • The NIF of the school or children's center

  • It will reflect YES when both parents have the right to the minimum for descendants and No when the minimum corresponds only to one of the parents.