10.15.6. By reconciling work with family life

Amount and persons who give right to the deduction

In general: the deduction may be applied for each son or daughter or foster child or person with delegated guardianship for adoption purposes over three years old and under five years old.

The amount of the deduction will be 460 euros for each one of them.

In cases of adoption or guardianship, the deduction may be applied, regardless of the age of the minor, during the fourth and fifth years following the date of registration in the Civil Registry.

In cases of family foster care, the deduction may be applied, regardless of the age of the minor, during the fourth and fifth years following the date of the administrative resolution by which it was formalized, provided that it is still in force on the last day of the tax period.
Taxpayers who died before June 1: the deduction may be applied for each child or minor in permanent foster care, over three years old and under five years old.

The amount of the deduction will be 460 euros for each one of them.

In cases of adoption, the deduction may be applied, regardless of the child's age, during the fourth and fifth years following the date of registration in the Civil Registry.

In cases of permanent family foster care, the deduction may be applied, regardless of the age of the minor, during the fourth and fifth years following the date of the administrative resolution by which it was formalized, provided that it is still in force on the last day of the tax period. In the case of foster care arrangements that are to be established judicially, the administrative resolution by which they were provisionally formalized will be taken as the initial reference for the aforementioned calculation.

Requirements and conditions

This deduction will correspond exclusively to the mother, the foster mother or the guardian.

However, in the event of the mother's death, or when custody is exclusively awarded to the father, he will be entitled to the outstanding deduction, provided he meets the other requirements.

The foster parent or guardian will also be entitled to the deduction in those foster care arrangements where there is no foster parent or guardian.

In the case of parents, foster parents or guardians of the same sex, if both meet the requirements, both may apply for the deduction.
Minors who generate the right to the deduction must give rise to the application of the minimum for descendants.
The mother, foster mother or guardian must carry out an activity on her own account or for others for which she is registered in the corresponding Social Security or mutual insurance scheme.
The sum of the general taxable base and the savings taxable base of the taxpayer cannot exceed 30,000 euros in individual taxation or 47,000 euros in joint taxation.
When there are several taxpayers entitled to apply this deduction with respect to the same person, its amount will be prorated equally among them.

Deduction calculation

The deduction will be calculated in proportion to the number of months in which the above requirements are met simultaneously, understanding for this purpose that:

The determination of the persons who give right to the deduction will be made according to their situation on the last day of each month.
The requirement to register with the corresponding Social Security or mutual insurance scheme is met in the months in which this situation occurs on any day of the month.

The deduction will be limited to the total contributions and fees to Social Security and alternative mutual insurance companies accrued in each tax period. However, in the case of taxpayers who died before June 1, the deduction will be limited for each child or foster child to the total contributions and fees to Social Security and alternative mutual insurance companies accrued in each tax period.

The contributions to be considered are those accrued from the day the child turns three years old until the day before they turn five.

For the purposes of calculating this limit, contributions and fees will be computed in their full amounts, without taking into account any bonuses that may apply.

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:

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).
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

A data capture window will open in which you must provide the information necessary to calculate the deduction amount:

"Social Security or mutual fund contributions and period during which you carry out self-employed or employed activity." If the monthly contributions to Social Security or mutual insurance already appear for the purposes of a state deduction (large family, descendants or ascendants with disabilities, etc.) and you wish to transfer them to this deduction, you will check the box enabled for this purpose.

It will indicate the period in which you carry out an activity on your own account or for others, marking the months of the year in which the activity is carried out and if the activity is carried out throughout the year you must mark the box enabled for this purpose. In addition, it will record the amount of contributions to Social Security or an alternative mutual fund for each month of the year.
In the event of the mother's death or if custody is granted exclusively to the father, the father must reflect the date on which one of these circumstances occurs.
When there are several taxpayers entitled to apply this deduction, you must indicate the number of people entitled to it.