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Form 100. Personal Income Tax Declaration 2022

10.6.13. For daycare expenses for taxpayers who have their habitual residence in areas at risk of depopulation

Amount

30% of daycare expenses for children or adopted children under three years of age.

Deduction base

The basis of the deduction will be the amounts justified with invoices or receipts and paid, by credit or debit card, bank transfer, nominative check or deposit into accounts in credit institutions, to the people or entities that provide daycare services. . In no case will amounts paid through cash deliveries give the right to make this deduction.

Only the taxpayers in whose name the invoice is issued will be entitled to the deduction, except in the case of marriages in community property, in which case, the amounts paid will be attributed to both spouses in equal shares.

Deduction limit

The limit is 900 euros per year per child under three years of age.

Requirements

  • That the taxpayer's habitual residence, in accordance with the LIRPF, is located in one of the qualified areas rural area at risk of depopulation .

  • 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.

Incompatibility

This deduction is incompatible with the application of the regional deduction "For daycare expenses."

Completion

You must indicate, by checking the corresponding box, that the daycare is located in a rural area at risk of depopulation and you will additionally complete section A) or B) depending on your case:

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). In addition, you must indicate whether or not the other parent is entitled 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.