10.8.17. For 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 person employed as a domestic worker or in daycare centers or childcare centers, may choose to deduct any 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 registration expenses paid, as well as the expenses for attendance during general and extended hours and food expenses, provided that they have been incurred for full months, in Schools, Centers and Childcare Centers of the Community of Castilla y León, registered in the Registry of Centers for the reconciliation of family and work life, with the maximum limit of 1,320 euros in individual taxation as in joint taxation.

  When the taxpayer is entitled to an increase in the state deduction for custody expenses in daycare centers or authorized early childhood education centers, the amount thereof 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 would be entitled for 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 of accrual of the tax, the children to whom the "minimum for descendants" applies are less than 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 regime. The deduction will be applied exclusively for the amounts paid in the period of time in which both spouses carry out activities as self-employed or employed persons.

3. That, in the event that the deduction is applicable for custody expenses for a person employed as a domestic worker, he or she is registered in the Special System for Domestic Employees of the General Social Security Regime.

4. That the total tax 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 with respect to 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, if 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 its actual expenditure.

   In the event that the amount of all the deductions and public aid mentioned exceeds the expense paid by the daycare, 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.

Balances pending application

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

When the entire deduction has not been exhausted in said periods, you may request payment of the amount that remains to be applied.

Completion

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

2. In the rest of the cases it will be completed in section A) or B):

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

      • The amount paid by the taxpayer

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

      • The aid received by both parents

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

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

      • The previous deduction that corresponds to the other parent.

        In the case of couples who have not opted for individual data collection, the box will be disabled. Once both parents have completed the above information in their respective 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 appeared in the other parent's declaration in the "Prior deduction that corresponds to the taxpayer" section.

   2. If the deduction is applied for the amounts paid in schools, centers and daycares, it will reflect in the columns For common children with the spouse and/or For common children with another parent depending on the case:

      • The amount paid by the taxpayer

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

      • The previous 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 daycare center

      • 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 the increase in the state maternity deduction for daycare expenses for common children with the taxpayer, the amount received will be recorded.

      • The amount of aid received by the other parent

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

        In the case of couples who have not opted for individual data collection, the box will be disabled. Once both parents have completed the above information in their respective 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 appeared in the declaration of the other parent(s) in the section "Prior deduction that corresponds to the declarant"