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Form 100. Personal Income Tax Declaration 2021

10.15.6. By reconciling work with family life

Amount

418 euros for each child over three years of age and under five years of age and for each minor, over three years of age and under five years of age, placed in permanent care.

However, the deduction may be applied, regardless of the age of the minor, during the fourth and fifth year following the date of the administrative resolution by which the foster care was formalized, provided it is still in force on the last day of the tax period, or the date of the administrative resolution by which it was provisionally formalized in the case of foster care that is going to be constituted judicially.

In cases of adoption, the deduction may be made, regardless of the age of the minor, during the fourth and fifth years following the date of registration in the Civil Registry.

This deduction will correspond exclusively to the mother or foster child.

However, in the event of the death of the mother, or when guardianship and custody is attributed exclusively to the father, he will have the right to make the pending deduction, provided he meets the other requirements.

The foster home will also have the right to practice the deduction in those foster homes in which there is no foster home.

In the case of parents of the same sex, if both meet the requirements, both can apply the deduction.

When there are several taxpayers entitled to the application of this deduction with respect to the same child or foster child, its amount will be prorated among them in equal parts.

Requirements

  1. Minors who generate the right to the deduction must also give the right to the minimum for descendants.

  2. The mother or foster carer must carry out an activity on her own or as an employee for which she is registered in the corresponding Social Security or mutual insurance scheme.

  3. That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 25,000 euros in individual taxation or 40,000 in joint taxation.

The deduction will be calculated proportionally to the number of months in which the above requirements are simultaneously met, understanding for this purpose that:

  • The determination of the children or foster children who qualify for the deduction will be made according to their situation on the last day of each month.

  • The requirement to register in the corresponding Social Security or mutual insurance scheme is met in the months in which this situation occurs on any day of the month.

The deduction will be limited for each child or foster child to the total contributions and fees to Social Security and alternative mutual societies accrued in each tax period.

These contributions must have been accrued from the day the child turns three years old and until the day before he turns five years old.

For the purposes of calculating this limit, contributions and fees will be computed for their full amounts, without taking into consideration any bonuses that may apply.

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros, in joint taxation.

When the sum of the general taxable base and the taxable savings base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the amounts and deduction limits will be the following:

  1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

  2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

Completion

A data capture window will open in which you must provide the information necessary to calculate the amount of the deduction:

  1. In the section "Social Security or Mutual Insurance contributions and period in which you carry out an activity on your own or as an employee" you must indicate the period in which you carry out an activity on your own or as an employee, marking the months of the year in which you carry it out. . If the activity is carried out throughout the year, you must check the box enabled for this purpose. In addition, you must enter the amount of contributions to Social Security (or alternative Mutual Insurance) in each month of the year. However, if each month's contributions are equal to or greater than 34.83 euros (418/12), it will not be necessary to enter them, but rather you must check the box established for this purpose.

  2. In the event of the death of the mother or if custody is attributed exclusively to the father, the father must reflect the date on which one of these circumstances occurs.

  3. When there are several taxpayers entitled to the application of this deduction, you must indicate the number of people entitled to it.