10.8.17. For the care of minor children

Taxpayers who, for work reasons, whether self-employed or employed, have to leave their minor children in the care of a domestic employee or in nurseries or child care centers, may choose to deduct one of the following amounts:

• 30% of the amounts paid in the tax period to the household employee, with the maximum limit of 322 euros in individual taxation as well as in joint taxation.

• 100% of the pre-registration and enrollment fees paid, as well as the costs of attendance during general and extended hours and food expenses, provided they have occurred for full months, in Schools, Centers and Child Care Centers of the Community of Castilla y León, registered in the Registry of Centers for the reconciliation of family and work life, with a maximum limit of 1,320 euros in individual and joint taxation.

  When the taxpayer is entitled to an increase in the state deduction for childcare expenses in authorized nurseries or early childhood education centers, the amount of the deduction will reduce the amount determined in accordance with the previous paragraph. In this case, the limit of 1,320 euros will be reduced by the amount to which the taxpayer is entitled through the state deduction.

  The provisions of this last paragraph will not apply to taxpayers who died before February 26, 2021.

Requirements and conditions

1. That on the date the tax becomes due, the children to whom the "minimum for descendants" applies are under 4 years of age.

2. That both parents carry out an activity on their own or as an employee, for which they are registered in the corresponding Social Security or Mutual Insurance scheme. The deduction will be applied exclusively to amounts paid during the period in which both spouses are self-employed or employed.

3. That, in the event that the deduction is applicable for custody expenses for a household employee, the latter is registered in the Special System for Household Employees of the General Social Security Regime.

4. That the total taxable base reduced by the personal and family minimum does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in the case of joint taxation. This requirement will be controlled by the program.

5. When more than one taxpayer is entitled to apply this deduction in respect of the same descendants, its amount will be prorated among them in equal parts.

6. The total amount of the deduction applied by both parents, plus the amount, where applicable, of the increase in the state deduction for maternity, plus the amount of public aid received for this concept may not exceed, for the same year, the total amount of the actual expenditure of the same.

   If the amount of all the deductions and public aid mentioned exceeds the expenses paid by the nursery, the maximum amount of the deduction will be reduced by the necessary amount.

   The provisions of this letter will not apply to taxpayers who died before February 26, 2021.

Outstanding balances to be applied

In the event that the taxpayer does not have sufficient regional tax to apply the full amount of the deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the following three tax periods until the full amount of the deduction is exhausted, if applicable.

When the deduction has not been fully exhausted in said periods, the payment of the amount remaining to be applied may be requested.

Completion

1. In the case of taxpayers who died before February 26, the amounts paid, the amount of subsidies received, and the NIF of the household employee or the school, center or daycare center will be reflected in section A) or B), as appropriate.

2. In all other cases, complete section A) or B):

   1. If the deduction is applied to amounts paid to the household employee:

      • The amount paid by the taxpayer

      • The prior deduction that corresponds to the taxpayer. This amount will be calculated by the program

      • Aid received by both parents

      • The NIF of the other parent (the window will only open if the other parent pays the amounts)

      • The amount of the sums paid by the other parent as long as they live in the same family home

      • The prior deduction corresponding to the other parent.

        In the case of married couples who have not opted for individual data collection, the box will be disabled. Once both parents have completed the above data in their respective tax returns, the program will reflect the amount of the previous deduction that corresponds to the other parent.

        In cases other than marriage or when the spouses have opted for individual data entry, the amount to be entered in this box would be the amount that appears in the declaration of the other parent in the section "Prior deduction corresponding to the taxpayer"

   2. If the deduction is applied to amounts paid in schools, centers and daycare centers, it will be reflected in the columns For common children with the spouse and/or For common children with another parent, depending on your case:

      • The amount paid by the taxpayer

      • The parent who receives the increase in the state maternity deduction for childcare expenses will record the amount.

      • The prior deduction that corresponds to the declarant. This amount will be calculated by the program

      • The amount of aid received by the taxpayer

      • The NIF of the school, center or nursery

      • The NIF of the other parent

      • The amount paid by the other parent, for the common children with the taxpayer

      • If the other parent receives an increase in the state maternity deduction for childcare expenses for their children in common with the taxpayer, the amount received will be recorded.

      • The amount of aid received by the other parent

      • If the other parent files a return, indicate the previous deduction applied.

        In the case of married couples who have not opted for individual data collection, the box will be disabled. Once both parents have completed the above data in their respective tax returns, the program will reflect the amount of the previous deduction that corresponds to the other parent.

        In cases other than marriage or when the spouses have opted for individual data capture, the amount to be entered in this box would be the amount that appears in the declaration of the other parent(s) in the section "Prior deduction corresponding to the declarant"