10.4.15. For expenses related to descendants or foster children under 6 years of age

Taxpayers may deduct 40% of the annual amount paid for expenses arising from the provision of the following services to descendants or foster children under six years of age:

• Stays for children aged 0 to 3 years in nursery schools or daycare centres.

• Custody service, dining service and extracurricular activities for children aged 3 to 6 in educational centres.

• Hiring a person to care for a minor.

Maximum limit

The deduction has a maximum limit of 600 euros per year per child.

When two taxpayers are entitled to apply this deduction and choose to file an individual tax return, it must be divided equally between them.

If the descendant or foster child ceases to be under six years of age during the year, the deduction must be prorated by the number of days that the descendant or foster child was under six years of age during the calendar year. The deduction must also be prorated if the descendant was born or adopted during the year, or the minor was fostered during the year.

Requirements

• That taxpayers carry out activities as employees or self-employed persons that generate income from work or income from economic activities.

• That the sum of the general tax base and the taxpayer's savings does not exceed 30,000 euros in individual taxation or 48,000 euros in joint taxation.

• That the payment of expenses that give rise to the deduction is made by credit or debit card, bank transfer, personal check or deposit into credit institution accounts.

In the event of deduction of the costs of hiring an employee, the employee must be registered in the special regime for domestic employees of Social Security.

Completion

For each descendant or foster child who generates the right to deduction, you must indicate the amounts paid, the number of people entitled to the deduction and, where applicable, the number of days on which the minor meets the requirements.