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Form 100. Personal Income Tax Return 2021

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

  • 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:

    • Population less than 2,000 inhabitants.

    • Population density less than 12.5 inhabitants per square kilometer.

    • Aging rate greater than 30%.

  • 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

  1. 39003 Anievas
  2. 39004 Iguña Sands
  3. 39005 Argonos
  4. 39007 Arredondo
  5. 39010 Barcena de Pie de Concha
  6. 39011 Bareyo
  7. 39013 Cabezon de Liébana
  8. 39014 Cabuerniga
  9. 39015 Camaleno
  10. 39017 Yuso Field
  11. 39021 Cieza
  12. 39022 Cillorigo de Liébana
  13. 39029 Escalante
  14. 39031 Basket Bundles
  15. 39032 Brotherhood of Campoo de Suso
  16. 39033 Ironworks
  17. 39034 Lamason
  18. 39036 Liendo
  19. 39038 Clean
  20. 39039 Luena
  21. 39045 Miera
  22. 39046 Molledo
  23. 39049 Peñarrubia
  24. 39050 Pesaguero
  25. 39051 Fishing
  26. 39053 Polations
  27. 39055 Pots
  28. 39058 Rasines
  29. 39059 Reinosa
  30. 39063 Rionansa
  31. 39064 Riotuerto
  32. 39065 Rozas de Valdearroyo (Las)
  33. 39066 Ruente
  34. 39067 Ruesga
  35. 39068 Ruiloba
  36. 39070 San Miguel de Aguayo
  37. 39071 San Pedro del Romeral
  38. 39072 San Roque de Riomiera
  39. 39077 Santiurde de Reinosa
  40. 39078 Santiurde de Toranzo
  41. 39081 Saro
  42. 39082 Selaya
  43. 39083 Soba
  44. 39084 Solorzano
  45. 39086 Gorse (The)
  46. 39088 Tresviso
  47. 39089 Tudanca
  48. 39090 Units
  49. 39092 Valdeolea
  50. 39093 Valdeprado del Rio
  51. 39094 Valderredible
  52. 39096 Vega de Liébana
  53. 39097 Vega de Pas
  54. 39098 Villacarriedo
  55. 39100 Villafufre
  56. 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.