10.15.5. For amounts intended for non-occasional custody in nurseries and first cycle early childhood education centers of children or adopted or fostered persons or persons with delegated guardianship for adoption purposes, under three years of age

Amount and persons who give right to the deduction

1. In general: The deduction may be applied to amounts paid for non-occasional childcare in nurseries and early childhood education centers. children or adopted persons, fostered persons or persons with delegated guardianship for adoption purposes under 3 years of age.

   The amount of the deduction will be 15% of the amounts paid during the tax period allocated to said custody, with a limit of 297 euros for each person who gives the right to apply the deduction.

2. Taxpayers who died before June 1: The deduction may be applied to the amounts paid for non-occasional childcare in nurseries and early childhood education centers. of children or children in permanent foster care, under 3 years of age.

   The amount of the deduction will be 15% of the amounts paid during the tax period allocated to said custody, with a limit of 297 euros for each person who gives the right to apply the deduction. 

Requirements

• That taxpayers carry out activities on their own behalf or for others for which they receive income from work or economic activities.

• That the sum of the general taxable base and the savings taxable base is not greater than 30,000 euros, in individual taxation, or 47,000 euros, in joint taxation.

• The limit of this deduction will be prorated by the number of days in the tax period in which the child is under 3 years of age.

• When two taxpayers are entitled to this deduction for the same minor, its limit will be prorated equally between them.

• That the delivery of the monetary amounts that entitle the application of the deduction is made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 27,000 euros in individual taxation, or less than 44,000 euros in joint taxation.

When the sum of the general taxable base and the savings taxable base is between 27,000 and 30,000 euros in individual taxation, or between 44,000 and 47,000 euros in joint taxation, the deduction amounts and limits will be as follows:

1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 27,000).

2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 44,000).

Incompatibility

This deduction is incompatible with the deduction "For hiring indefinitely people affiliated with the Special System for Household Employees of the General Social Security Regime for the care of people"

Completion

For each child who generates the right to the deduction:

• Spouses who have not opted for individual data capture will select from the drop-down menu the link that corresponds to their situation.

• It will reflect the amounts paid by the holder for each minor that gives rise to the right to the deduction. In the case of marriage, when the amount paid corresponds to the spouses in equal parts, each will reflect 50% of the total amount paid.

• If the child has turned three years old during the year, you must indicate the number of days that have passed until that date.

  If the child was born during the fiscal year, it will reflect the number of days since birth.

• It will indicate the number of taxpayers who are entitled to the deduction.