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Form 100. Personal Income Tax Return 2023

10.14.10. For each child from 0 to 3 years old for expenses in nursery schools or early childhood education centres in any municipality of La Rioja

Amount

20% of the unsubsidized schooling expenses for each child aged 0 to 3 years enrolled in a school or early childhood education center in any municipality in La Rioja, with a maximum limit of 600 euros per child.

Schooling expenses shall be understood as the amounts paid to schools or early childhood education centres for the pre-registration, enrolment of said minors, attendance, during general and extended hours, and food, provided that they were not subsidised and were not considered exempt income from work in kind.

The basis for this deduction will be limited for each child to the total amount of the actual non-subsidized expenses paid during the year to the school or early childhood education center.

Requirements

  • That the taxpayer has his habitual residence in the Autonomous Community of La Rioja.

  • That the taxpayer, on the date the tax becomes due, lives with the minor and is entitled to the minimum for descendants.

  • In the case of parents with the right to a deduction for the same offspring and who file individual returns, the amount will be prorated equally between both.

  • The general taxable base subject to taxation does not exceed 18,030 euros in individual taxation or 30,050 euros in joint taxation, provided that the savings taxable base subject to taxation does not exceed 1,800 euros.

Completion

For each child who generates the right to the deduction, you must complete the following:

  • The amounts paid during the year that give rise to the deduction.

  • The NIF of the school or child care center

  • It will reflect YES when both parents have the right to the minimum for descendants and No when the minimum corresponds only to one of the parents.