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

Amount

15% of the amounts paid during the tax period destined for non-occasional custody in daycares and early childhood education centers of children or those in permanent care, under three years of age with a limit of 297 euros.

Requirements

• That the parents or caregivers who live with the minor carry out activities on their own account or on behalf of others for which they receive income from work or economic activities.

• That the sum of the general taxable base and the taxable savings base does not exceed 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 of the tax period in which the child or foster child is under 3 years old.

• When two taxpayers have the right to apply this deduction for the same child or foster child, their limit will be prorated between them in equal parts.

• That the delivery of the monetary amounts that gives the right to the application of the deduction be made by credit or debit card, bank transfer, nominative check or deposit into accounts at 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 taxable savings base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the amounts and deduction limits will be the following:

1. In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

2. In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained by applying the following formula: 100

Completion

For each child or foster child:

• You will select the link that corresponds to your situation from the drop-down menu.

• It will reflect the amounts you have 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 shares, each one will reflect 50% of the total amount paid.

• If the child or foster child has turned three years old during the year, they must indicate the number of days elapsed until that date.

  If the child or foster child was born during the year, it will reflect the days that have passed since the birth.

• It will indicate the number of people who are entitled to the deduction.