10.7.18. For daycare expenses

15% of the amounts paid in the tax period for daycare or custody expenses for daughters or sons under 3 years of age in daycare centers or early childhood education centers, with a maximum of 250 euros for each daughter or son enrolled in said nurseries or centers.

However, the limit of the deduction will be 125 euros in the tax period in which the daughter or son turns 3 years of age.

Requirements and conditions

• That the sum of the general tax base and that of savings does not exceed 27,000 euros in individual taxation or 36,000 euros in joint taxation.

• To apply the deduction, only those sons or daughters who give the right to the application of the minimum for descendants in the terms provided for in the Personal Income Tax Law will be taken into account.

  In the event that more than one taxpayer has the right to apply the deduction, the maximum amount (250 or 125) will be prorated among them.

• Each parent can only apply the deduction for the amounts paid by them. In the case of marriages under a community regime, the amounts paid will be understood to be attributed to the spouses in equal parts.

  When the daughter or son turns three years old in the tax period, the amounts paid corresponding to the month in which they reach that age will be taken into account.

• In the event of the death of one of the parents before December 31, the deceased can apply the deduction for the amounts paid up to the date of death, prorating the maximum limit of the deduction between the parents if both lived with the child on the date of death. death and have the right to apply the minimum for descendants for him.

  The survivor will apply the deduction for all amounts paid. The maximum deduction limit of the surviving spouse will be reduced by the proportional part of the deduction that the deceased spouse would have applied.

• A nursery or early childhood education center will be understood as any center authorized by the Ministry responsible for education that has as its objective the custody or the first cycle of early childhood education of girls and boys under 3 years of age.

• Custody expenses will be understood as the amounts paid to daycare centers and early childhood education centers for the pre-registration and enrollment of said minors, attendance, during general and extended hours, and food, provided that they have occurred for full months and did not have the consideration of work income in kind exempt by application of the provisions of the Personal Income Tax Law.

  From the amounts paid, the amount of scholarships or aid obtained from any Public Administration that cover all or part of the custody expenses must be reduced. This reduction will be applied individually to each daughter or son who benefits from the scholarships or aid.

Completion

For each of the children who qualify for the deduction, the amount paid by the holder of the declaration that, in accordance with the above, is considered custody expenses, will be completed.

In addition, it will indicate whether both parents have the right to apply the minimum for descendants, if the son or daughter has turned three years old in the year and will record the NIF of the daycare or early childhood education center.