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Form 100. Personal Income Tax Return 2023

10,6,9. For daycare expenses

Amount

15% of the daycare costs for children or adopted children under three years of age.

Limits

300 euros annually for each child under three years of age. If the child turns 3 during the year, the deduction can be applied up to the day he or she reaches that age, prorating the amounts paid in the month in which this circumstance occurs.

Requirements and conditions

  • That 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.

  • The deduction can only be applied by the parent who actually pays the expenses, regardless of whether or not he or she lives with the child.

  • If there is more than one taxpayer entitled to the deduction, the maximum amount will be prorated according to the expenses justified by each taxpayer, and may not jointly exceed €300 or 15%.

Deduction base

The basis for the deduction will be the amounts justified with an invoice 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 the services. Amounts paid in cash will not give the right to make this deduction.

Completion

Section A) will only be completed in the case of marriages with common children when both parents pay childcare expenses for said children in equal parts (remember that in the case of marriages under a community property regime, it is presumed that the expense has been paid by both even when 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. Additionally, it will 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.