10.4.17. For expenses related to descendants or foster children under 6 years of age for conciliation reasons

Amount

Taxpayers may deduct 40% of the annual amount paid for the expenses derived from the provision of the following services to descendants or foster children under six years of age:

• Stays of children from 0 to 3 years old in nursery schools or daycare centers.

• Custodial service, dining service and extracurricular activities for children from 3 to 6 years old in educational centers.

• Hiring a person to take care of the minor.

The deduction has a maximum limit of 660 euros per year per child.

The deduction percentage is raised to 50% and the maximum limit is increased to 900 euros annually in the following cases:

1. Taxpayers under 36 years of age.

2. Taxpayers who have a recognized degree of disability equal to or greater than 33%.

3. Taxpayers who are entitled to the minimum due to disability of ascendants or descendants.

4. The father, mother or parents who live with the son or children subject to parental authority and who make up a large family, or a single-parent family with two or more sons or daughters.

This percentage and increased limit will not be applicable to taxpayers who died before November 26.

Requirements and conditions

• That taxpayers carry out activities as an employee or self-employed person that generate income from work or income from economic activities.

• That the total tax base does not exceed 33,000 euros in individual taxation and 52,800 euros in joint taxation.

  In the case of large or single-parent families, the taxpayer's total tax base may not exceed 63,360 euros in the case of joint taxation and 39,600 euros in the case of individual taxation.

• That the payment of the expenses that give rise to the deduction be made by credit or debit card, bank transfer, personal check or deposit into credit institution accounts.

• In the case of deduction of the expenses of hiring an employed person, he or she must be registered in the special regime for Social Security household employees.

• When two taxpayers have the right to apply this deduction and opt for the individual declaration, it will be prorated between them in equal parts.

• If the descendant or foster child stops being under six years of age throughout the year, the deduction will be prorated by the number of days in which the descendant or foster child has been under six years of age during the calendar year.

  The deduction must also be prorated if the descendant was born or adopted during the year, or the minor has been fostered throughout the year.

Completion

You must indicate for each descendant or foster child who generates the right to the deduction:

• The quantities satisfied.

  When the minor turns 6 years old in the year, it will compute the amounts paid until he reaches that age, taking into account that for the month in which he turns 6 years old it will only include the part of the expense until compliance.

  When the taxpayer carries out an activity only during part of the year, it will only include the amounts corresponding to the months in which it is carried out.

• The number of people entitled to the deduction.

• If the minor has turned 6 years old during the year, it will reflect the number of days in 2023 that have passed until he or she reached that age. If the minor was born in this year, the number of days since birth.

• In the case of taxpayers who had not died before November 26, if the father, mother or parents who live with the child or children subject to parental authority are part of a large family, or a single-parent family, they will indicate this by checking the box. enabled for that purpose.