10.6.14. For nursery expenses for taxpayers residing in areas at risk of depopulation
Amount of deduction
30% of the daycare costs for children or adopted children under three years of age.
Deduction base
The basis for the deduction will be the amounts justified with invoices or receipts and paid, by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions, to the persons or entities that provide daycare services. In no case will amounts paid through cash payments give the right to make this deduction.
Only taxpayers in whose name the invoice is issued will be entitled to the deduction, except in the case of married couples with community property, in which case the amounts paid will be attributed to both spouses in equal parts.
Deduction limit
The limit is 600 euros per year for each child under three years of age.
Requirements
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The taxpayer's habitual residence, according to the LIRPF, is located in one of the areas classified as at risk of depopulation. Rural areas at risk of depopulation shall be understood as those municipalities or town councils that meet any of the following objective criteria:
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Population less than 2,000 inhabitants.
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Population density less than 12.5 inhabitants per square kilometer.
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Aging rate greater than 30%.
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- The taxable base for the period reduced by the personal and family minimum is less than 22,946 euros in individual taxation or 31,485 euros in joint taxation.
Incompatibility
This deduction is incompatible with the application of the regional deduction "For childcare expenses".
Municipalities in Rural Areas of Cantabria at Risk of Depopulation for the Year 2021
- 39003 Anievas
- 39004 Iguña Sands
- 39005 Argonos
- 39007 Arredondo
- 39010 Barcena de Pie de Concha
- 39011 Bareyo
- 39013 Cabezon de Liébana
- 39014 Cabuerniga
- 39015 Camaleno
- 39017 Yuso Field
- 39021 Cieza
- 39022 Cillorigo de Liébana
- 39029 Escalante
- 39031 Basket Bundles
- 39032 Brotherhood of Campoo de Suso
- 39033 Ironworks
- 39034 Lamason
- 39036 Liendo
- 39038 Clean
- 39039 Luena
- 39045 Miera
- 39046 Molledo
- 39049 Peñarrubia
- 39050 Pesaguero
- 39051 Fishing
- 39053 Polations
- 39055 Pots
- 39058 Rasines
- 39059 Reinosa
- 39063 Rionansa
- 39064 Riotuerto
- 39065 Rozas de Valdearroyo (Las)
- 39066 Ruente
- 39067 Ruesga
- 39068 Ruiloba
- 39070 San Miguel de Aguayo
- 39071 San Pedro del Romeral
- 39072 San Roque de Riomiera
- 39077 Santiurde de Reinosa
- 39078 Santiurde de Toranzo
- 39081 Saro
- 39082 Selaya
- 39083 Soba
- 39084 Solorzano
- 39086 Gorse (The)
- 39088 Tresviso
- 39089 Tudanca
- 39090 Units
- 39092 Valdeolea
- 39093 Valdeprado del Rio
- 39094 Valderredible
- 39096 Vega de Liébana
- 39097 Vega de Pas
- 39098 Villacarriedo
- 39100 Villafufre
- 39101 Villaverde Valley
Completion
You must indicate, by checking the corresponding box, that the nursery is located in a rural area at risk of depopulation and additionally complete section A) or B) as appropriate:
Section A) will only be completed in the case of married couples with children in common when both parents pay childcare expenses for said children in equal parts (remember that in the case of married couples with joint property, it is presumed that the expense has been paid by both even if the payment could have been made by only one of them) and they have not opted for individual data capture.
Once this section has been completed, the data reflected in the declaration of one of the spouses will be transferred by the program to the declaration of the other.
In all other cases, including those in which there are children in common with the marriage and the expenses paid by each of the parents are not equal, Section B) must be completed. In addition, you must indicate whether or not the other parent is entitled to the deduction and, if so, the amount paid for the daycare.
Expenses will not be transferred by the program. Therefore, in the case of marriages, both the declarant and the spouse will have to reflect this in their respective declarations.