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Form 100. Personal Income Tax Return 2023

10.5.9. For daycare expenses

Amount 

18% of the amounts paid in the tax period for daycare expenses for children under 3 years of age , with a maximum of 480 euros per year for each child.

Requirements and conditions

  • The taxpayer must be the parent or guardian with whom the children under 3 years of age live. Those persons linked to the taxpayer by reason of guardianship or unpaid foster care, in accordance with the terms provided for in current legislation, are considered descendants.

  • Taxpayers must not have earned income in excess of 42,900 euros in the tax period.

    In the case of joint taxation, this requirement will be deemed to be met if the family unit's income does not exceed 57,200 euros.

  • A nursery school shall be understood to be any centre authorised by the competent Department of the Government of the Canary Islands for the care of children under three years of age.

  • When two or more taxpayers are entitled to the deduction and do not choose, or cannot choose, joint taxation, the amount will be prorated between them in equal parts.

  • The deduction and its limit in the tax period in which the child turns 3 years old will be calculated in proportion to the number of months in which the requirements for applying the deduction are met.

  • Childcare expenses must be justified with the corresponding invoice for that expense, which must meet all the conditions established in the Regulation governing billing obligations.

Completion

For each child for whom you are entitled to the deduction, you will enter:

  • When the child has turned 3 years old in the fiscal year, the number of months in which he or she was under three years old.

  • The amount of expenses incurred during the period for which the deduction is eligible.

  • The number of people entitled to apply the deduction: "1" when only the selected holder can apply it; "2" when it can be applied by two people, etc.