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

Amount

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

• Stays for children aged 0 to 3 years in nursery schools or daycare centres.

• Custody service, dining service and extracurricular activities for children aged 3 to 6 in educational centres.

• Hiring a person to care for a 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 been recognized as having a disability level equal to or greater than 33%.

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

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

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

Requirements and conditions

• That taxpayers carry out activities as employees or self-employed persons that generate income from work or income from economic activities.

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

  In the case of large or single-parent families, the total taxable base of the taxpayer 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 expenses that give rise to the deduction is made by credit or debit card, bank transfer, personal check or deposit into credit institution accounts.

• In the event of deduction of the costs of hiring an employee, the employee must be registered in the special regime for domestic employees of Social Security.

• When two taxpayers are entitled to apply this deduction and choose to file an individual tax return, it will be shared equally between them.

• If the descendant or foster child ceases to be under six years of age during the year, the deduction will be prorated by the number of days that the descendant or foster child was 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 was fostered during the year.

Completion

For each descendant or foster child who generates the right to the deduction, you must indicate:

• The amounts satisfied.

  When the minor turns 6 years old, the amounts paid until he or she reaches that age will be computed in the fiscal year, taking into account that for the month in which he or she turns 6 years old, only the part of the expense until that age will be included.

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

• The number of people entitled to the deduction.

• If the minor has turned 6 years old in the year, it will reflect the number of days in 2023 that have elapsed 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 have 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 provided for that purpose.