10.8.17. For the care of minor children

Amount

Taxpayers who, for work reasons, whether self-employed or employed, have to leave their minor children in the care of a domestic employee or in nurseries or child care centers, may choose to deduct one of the following amounts:

• 30% of the amounts paid in the tax period to the household employee, with the maximum limit of 322 euros in individual taxation as well as in joint taxation.

• 100% of the pre-registration and enrollment fees paid, as well as the costs of attendance during general and extended hours and food expenses, provided they have occurred for full months, in Schools, Centers and Child Care Centers of the Community of Castilla y León, registered in the Registry of Centers for the reconciliation of family and work life, with a maximum limit of 1,320 euros in individual and joint taxation.

  When the taxpayer is entitled to an increase in the state deduction for childcare expenses in authorized nurseries or early childhood education centers, the amount of the deduction will reduce the amount determined in accordance with the previous paragraph. In this case, the limit of 1,320 euros will be reduced by the amount to which the taxpayer is entitled through the state deduction.

Requirements and conditions

1. That on the date the tax becomes due, the children to whom the "minimum for descendants" applies are under 4 years of age.

2. That both parents carry out an activity on their own or as an employee, for which they are registered in the corresponding Social Security or Mutual Insurance scheme. The deduction will be applied exclusively to amounts paid during the period in which both spouses are self-employed or employed.

3. That the total taxable base reduced by the personal and family minimum does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in the case of joint taxation.

4. That, in the event that the deduction is applicable for custody expenses for a household employee, the latter is registered in the Special System for Household Employees of the General Social Security Regime.

5. When more than one taxpayer is entitled to apply this deduction in respect of the same descendants, its amount will be prorated among them in equal parts.

6. The total amount of the deduction applied by both parents, plus the amount, where applicable, of the increase in the state deduction for maternity, plus the amount of public aid received for this concept may not exceed, for the same year, the total amount of the actual expenditure of the same.

   If the amount of all the deductions and public aid mentioned exceeds the expenses paid by the nursery, the maximum amount of the deduction will be reduced by the necessary amount.

7. Taxpayers who had amounts generated in 2020, 2021 and 2022 pending application at the beginning of this year may apply them in 2023 until the total amount of the deduction is exhausted, if applicable.

   If the entire deduction for 2020 has not been exhausted in this fiscal year, the taxpayer may request payment of the amount remaining to be applied from the Regional Government of Castilla y León.

Incompatibility

This deduction is incompatible with the receipt of public aid and benefits granted by the Junta de Castilla y León of a similar nature.

In the event that the aforementioned public aid and benefits granted by the Junta de Castilla y León have been requested and have been granted, there will be no right to apply this deduction.

Compatibility

According to the criteria communicated by the Junta de Castilla y León, this deduction is compatible with the aid regulated in ORDER FAM/882/2021, of July 12, which approves the regulatory bases for the granting of the "Bono Concilia" considering that said aid is not intended to subsidize the same expenses as the regional deduction.

Completion

Section A) or B) must be completed as appropriate:

1. If the deduction is applied to amounts paid to the household employee:

   • The amount paid by the taxpayer.

   • The prior deduction that corresponds to the taxpayer. This amount will be calculated by the program.

   • Aid received by both parents

   • The NIF of the household employee.

   • The NIF of the other parent (the window will only open if the other parent pays the amounts).

   • The amount of the sums paid by the other parent provided they live in the same family home.

   • The previous deduction corresponding to the other parent (if he/she has received aid, the box will be closed)

     In the case of married couples who have not opted for individual data collection, the box will be disabled. Once both parents have completed the above data in their respective tax returns, the program will reflect the amount of the previous deduction that corresponds to the other parent.

     In cases other than marriage or when the spouses have opted for individual data entry, the amount to be entered in this box would be the amount that appears in the declaration of the other parent in the section "Prior deduction corresponding to the taxpayer."

2. If the deduction is applied for amounts paid in schools, centers and daycare centers, it will be reflected in the columns For common children with the spouse and/or For common children with another parent, as the case may be:

   • The amount paid by the taxpayer.

   • The parent who receives the increase in the state maternity deduction for childcare expenses will record the amount.

   • The prior deduction that corresponds to the declarant. This amount will be calculated by the program.

   • The NIF of the school, center or daycare center.

   • The NIF of the other parent.

   • The amount paid by the other parent for the children in common with the taxpayer.

   • If the other parent receives an increase in the state maternity deduction for childcare expenses for their children in common with the taxpayer, the amount received will be recorded.

   • The amount of aid received by both parents.

   • If the other parent applies the deduction, he or she will check the corresponding box.

   • If the other parent files a tax return and has received the increase in the state deduction for childcare expenses, indicate the previous deduction applied.

     In the case of married couples who have not opted for individual data collection, the box will be disabled. Once both parents have completed the above data in their respective tax returns, the program will reflect the amount of the previous deduction that corresponds to the other parent.

     In cases other than marriage or when the spouses have opted for individual data capture, the amount to be entered in this box would be the amount that appears in the declaration of the other parent(s) in the section "Prior deduction corresponding to the declarant".