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Form 100. Personal Income Tax Declaration 2021

10.3.13. For expenses of descendants in centers from 0 to 3 years old

Amount

  1. 15% of the amounts paid in the tax period for expenses of descendants, paid in centers from zero to three years, with a limit of 330 euros for each descendant that does not exceed the mentioned age.

  2. 30% with a limit of 660 euros per year for taxpayers with habitual residence in rural areas at risk of depopulation

Requirements and conditions

  • The parents, adopters or guardians or foster parents have to live with the minor.

  • When there is more than one taxpayer entitled to the application of the tax benefit, the amount of the deduction will be prorated equally.

  • Only taxpayers whose tax base does not exceed 25,009 euros in individual taxation or 35,240 euros in joint taxation will be entitled to this deduction.

  • If the minor turns three years old in the year, the deduction and the aforementioned limit will be calculated proportionally to the number of months in which the requirements are met.

  • If the taxpayer had paid expenses for children under 3 years of age during the entire tax period, having resided only for part of the year in a rural area at risk of depopulation, the deduction will be applied based on the circumstances existing on the date of accrual of the tax.

  • For the purposes of this deduction, rural areas at risk of depopulation will be considered those determined by the resolution of the Ministry of Finance.

    BOPA Resolution

Completion

If you have had your habitual residence in rural areas at risk of depopulation, you must check the box provided for this purpose.

In any case, it must reflect for each descendant (the program has the capacity to include up to four descendants) the amount paid that corresponds to the holder and will indicate whether or not the child lives with both parents.

If the minor turns three years old during the year, indicate the number of months elapsed, including the month of the year in which he or she turns three; In this case, the amounts paid that will have to be recorded will be those paid up to that date.