10.15.5. For the amounts allocated to non-occasional custody in nurseries and early childhood education centers of children or permanent foster children under three years of age

In general:
- Amount
  
  15% of the amounts paid during the tax period for non-occasional custody in nurseries and early childhood education centers of children or those in permanent foster care, under three years of age with a limit of 297 euros.
- Requirements
  - That the parents or foster parents who live with the minor carry out activities on their own or through others for which they receive income from work or economic activities.
  - That the sum of the general taxable base and the savings taxable base is not greater than 30,000 euros, in individual taxation, or 47,000 euros, in joint taxation.
  - The limit of this deduction will be prorated by the number of days in the tax period in which the child or foster child is under 3 years of age.
  - When two taxpayers are entitled to apply this deduction for the same child or foster child, the limit will be shared equally between them.
  - That the delivery of the monetary amounts that entitle the application of the deduction is made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.
- Limit
  
  The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros in individual taxation, or less than 44,000 euros in joint taxation.
  
  When the sum of the general taxable base and the savings taxable base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the deduction amounts and limits will be as follows:
  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 27,000)
  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 44,000)
For taxpayers who died before October 28:
- Amount
  
  15% of the amounts paid during the tax period for non-occasional custody in nurseries and early childhood education centres of children or those in permanent care, under three years of age with a limit of 270 euros.
- Requirements
  - That the parents or foster parents who live with the minor carry out activities on their own or through others for which they receive income from work or economic activities.
  - That the sum of the general taxable base and the savings taxable base does not exceed 25,000 euros.
  - The limit of this deduction will be prorated by the number of days in the tax period in which the child or foster child is under 3 years of age.
  - When two taxpayers are entitled to apply this deduction for the same child or foster child, the limit will be shared equally between them.
  - That the delivery of the monetary amounts that entitle the applicant to the application of the deduction be made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.
- Limit
  
  The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros.
  
  When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros, the deduction limit will be the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general taxable base and savings and 23,000).

Incompatibility

This deduction is incompatible with the deduction "For hiring indefinitely people affiliated with the Special System for Household Employees of the General Social Security Regime for the care of people"

Completion

For each child or foster child:

Select the link that corresponds to your situation from the drop-down menu.
It will reflect the amounts that have been paid for each child or foster child that gives rise to the right to the deduction. In the case of marriage, when the amount paid corresponds to the spouses in equal parts, each will reflect 50% of the total amount paid.
If the child or foster child has turned three years old during the year, he or she must indicate the number of days elapsed until the date on which he or she turned three years old.

If the child or foster child was born during the year, the days elapsed since birth will be reflected.
It will indicate the number of people who are entitled to the deduction.