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Form 100. Personal Income Tax Declaration 2023

10.3.11. For expenses of descendants in centers from 0 to 3 years old

Amount

  1. 15% of the amounts paid in the tax period for expenses of descendants, paid in centers from zero to three years, with the limit of 500 euros for each descendant who does not exceed the aforementioned age.

  2. The 30% with a limit of 1,000 euros annually for taxpayers with habitual residence in councils at risk of depopulation.

Requirements and conditions

  • Only taxpayers whose tax base does not exceed 26,000 euros in individual taxation or 37,000 euros in joint taxation will be entitled to this deduction.

    However, for taxpayers residing in councils at risk of depopulation, the tax base limits will be 35,000 euros in individual taxation and 45,000 euros in joint taxation.

  • If the minor turns three years old in the year, the deduction and the aforementioned limit will be calculated proportionally to the number of months in which the requirements are met.

  • The parents, adopters or guardians or foster parents have to live with the minor.

  • When there is more than one taxpayer entitled to the application of the tax benefit, the amount of the deduction will be prorated in equal parts, applying only to those who meet the conditions established to be beneficiaries of it.

  • The deduction must be reduced, for each descendant, by the amount corresponding to the aid received in the tax period from the Principality of Asturias associated with the expenses generated by the care of children from zero to three years old.

  • If the taxpayer had paid expenses for children under 3 years of age during the entire tax period, having resided only for part of the year in a council at risk of depopulation, the deduction will be applied based on the circumstances existing on the date of accrual of the tax.

Incompatibility

The deduction will be incompatible with respect to the same descendants with the deduction "For the care of descendants or adopted children up to 25 years of age."

Completion

If you have had your habitual residence in councils at risk of depopulation, you will mark the box enabled for this purpose.

In any case, it must reflect for each descendant (the program has the capacity to include up to four descendants) the amount paid that corresponds to the holder, also indicating whether or not the child lives with both parents.

If the minor turns three years old during the year, indicate the number of months elapsed until he or she turns three, including that month. In this case, the amounts that will have to be recorded will be those paid up to that date.

If you have received aid associated with expenses for the care of descendants, you will reflect this in the corresponding box.