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Form 100. Personal Income Tax Return 2023

10.6.13. For childcare expenses for taxpayers who reside in areas with demographic challenges

Amount

30% of the daycare costs for children or adopted children under three years of age.

Deduction base

The basis for the deduction will be the amounts justified with invoices or receipts and paid, by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions, to the persons or entities that provide daycare services. In no case will amounts paid through cash payments give the right to make this deduction.

Only taxpayers in whose name the invoice is issued will be entitled to the deduction, except in the case of married couples with community property, in which case the amounts paid will be attributed to both spouses in equal parts.

Deduction limit

The limit is 600 euros per year for each child under three years of age.

Requirements

  • That the taxpayer's habitual residence, in accordance with the LIRPF, is located in areas of Cantabria with demographic challenge

  • The taxable base for the period reduced by the personal and family minimum is less than 22,946 euros in individual taxation or 31,485 euros in joint taxation.

Incompatibility

This deduction is incompatible with the application of the regional deduction "For childcare expenses".

Completion

You must indicate, by checking the corresponding box, that the nursery is located in a rural area at risk of depopulation and additionally complete section A) or B) as appropriate:

Section A) will only be completed in the case of married couples with children in common when both parents pay childcare expenses for said children in equal parts (remember that in the case of married couples with joint property, it is presumed that the expense has been paid by both even if the payment could have been made by only one of them) and they have not opted for individual data capture.

Once this section has been completed, the data reflected in the declaration of one of the spouses will be transferred by the program to the declaration of the other. 

In all other cases, including those in which there are children in common with the marriage and the expenses paid by each of the parents are not equal, Section B) must be completed. In addition, you must indicate whether or not the other parent is entitled to the deduction and, if so, the amount paid for the daycare.

Expenses will not be transferred by the program. Therefore, in the case of marriages, both the declarant and the spouse will have to reflect this in their respective declarations.