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Form 100. Personal Income Tax Declaration 2023

10.11.4. For care of minor children

Amount

Taxpayers who, for work reasons, whether self-employed or employed, have to leave their minor children in the care of a person who has the status of a domestic worker or in nursery schools 0-3 years old may deduct 30% of the amounts paid in the period, with the maximum limit of 400 euros (or 600 euros if they have two or more children).

Requirements

  1. That on the date of tax accrual the children live with the taxpayer and are three or less years old.

  2. That both parents carry out an activity on their own or employed by others, for which they are registered in the corresponding Social Security or mutual insurance scheme. If one of the parents carries out these activities during part of the year, the deduction will be applied for the amounts paid during the 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 expenses of a household employee, he or she is registered in the special regime for household employees of Social Security.

  4. That the total tax base minus the personal and family minimums does not exceed 22,000 euros in individual taxation or 31,000 euros in joint taxation.

When, meeting these requirements, two taxpayers are entitled to the application of this deduction, its amount will be prorated equally in the declaration of each of them.

Completion

When the requirements indicated above are met, through a data capture window, you must indicate the amount paid:

  • In the case of marriage, when the expense corresponds to both spouses, the total amount paid by both will be entered in the "For both spouses" box.

  • In another case, or when a marriage exists and has opted for individual data capture, the amounts paid by the holder of the declaration will be recorded in the box "By the owner of the declaration", indicating, additionally, the number of people who have the right to apply the deduction:"1" when only the selected holder can apply it; "2" when two taxpayers can apply it, etc.

In addition, it will reflect in the "Common" box or in the "Owner's" box the number of children with whom they live, taking into account that the same child can only be included in one of the two boxes.