10.3.13. For expenses of descendants in centers from 0 to 3 years
Amount
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15% of the amounts paid in the tax period for expenses of descendants, paid in centers for children from zero to three years of age, with a limit of 330 euros for each descendant who does not exceed the aforementioned age.
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The 30% with a limit of 660 euros per year for taxpayers with habitual residence in rural areas at risk of depopulation
Requirements and conditions
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Parents, adopters, guardians or foster parents must live with the minor.
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When there is more than one taxpayer entitled to apply the tax benefit, the amount of the deduction will be prorated equally.
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Only taxpayers whose taxable base does not exceed 25,009 euros for individual taxation or 35,240 euros for joint taxation will be entitled to this deduction.
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If the minor turns three in the year, the deduction and the aforementioned limit will be calculated proportionally to the number of months in which the requirements are met.
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If the taxpayer has 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 taking into account the circumstances existing on the date of accrual of the tax.
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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.
Completion
If you have had your habitual residence in rural areas at risk of depopulation, you will check the box provided for this purpose.
In any case, the amount paid corresponding to the holder must be indicated for each descendant (the program has the capacity to include up to four descendants) and whether or not the child lives with both parents.
If the minor turns three during the year, the number of months elapsed including the month of the year in which he or she turns three shall be indicated; In this case, the amounts paid that you will have to record will be those paid up to that date.