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Form 100. Personal Income Tax Declaration 2021

10,6,9. For daycare expenses

15% of daycare expenses for children or adopted children under three years of age.

Limits

300 euros annually for each child under three years of age. If the child turns 3 years old during the year, the deduction can be applied until the day he or she turns 3 years old, prorating the amounts paid in the month in which that circumstance occurs.

Requirements and conditions

  • That 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.

  • The deduction can only be applied by the parent who actually pays the expenses, regardless of whether or not he or she cohabits with the child.

  • If there is more than one taxpayer entitled to the deduction, the maximum amount will be prorated according to the expenses justified by each taxpayer, and cannot jointly exceed €300 or 15%.

Deduction base

The basis of the deduction will be the amounts justified with an invoice and paid, by credit or debit card, bank transfer, nominative check or deposit into accounts at credit institutions, to the people or entities that provide the services. Amounts paid through cash deliveries will not give the right to make this deduction.

Completion

Section A) will be completed only in the case of marriages with common children when both parents pay childcare expenses for said children in equal shares (remember that in the case of marriages in community regime it is presumed that the expense has been paid by both even when the payment could have been made by only one of them) and they have not opted for individual data capture.

When 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 the rest of the cases, including those in which there are children common to the marriage, the expenses paid by each of the parents are not equal, Section B will be completed). Additionally, it will indicate whether or not the other parent has the right 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 them in their respective declarations.