10.4.18. For expenses related to descendants or foster children under 6 years of age for reasons of conciliation

Amount

Taxpayers may deduct 40% of the annual amount paid for expenses arising from the provision of the following services to descendants or foster children under six years of age:

Stays for children aged 0 to 3 years in nursery schools or daycare centres.
Custody service, dining service and extracurricular activities for children aged 3 to 6 in educational centres.
Hiring a person to care for a minor.

The deduction has a maximum limit of 660 euros per year per child.

The deduction percentage increases to 50% and the maximum limit is increased to 900 euros annual in the following cases:

Taxpayers under 36 years of age.
Taxpayers who have been recognized as having a disability level equal to or greater than 33%.
Taxpayers who are entitled to the minimum for the disability of ascendants or descendants.
The father, mother or parents who live with the child or children under parental authority and who are part of a large family, or a single-parent family with two or more children.
Self-employed worker who is registered in the special scheme for self-employed workers or on their own account of the Social Security that corresponds for a minimum of 183 days throughout the tax period. (This assumption does not apply to taxpayers who died before July 11).

Requirements and conditions

That taxpayers carry out activities as employees or self-employed persons that generate income from work or income from economic activities.
Income limits:
- In general: The total taxable base may not exceed 33,000 euros in individual taxation and 52,800 euros in joint taxation.
  
  In the case of large families of the general category or single-parent families, the total taxable base may not exceed 39,600 euros in individual taxation and 63,360 euros in joint taxation.
  
  In the case of large families of special category, the total taxable base may not exceed 42,900 euros in individual taxation and 68,640 euros in joint taxation.
- Taxpayers who died before July 11: The total taxable base may not exceed 33,000 euros or 39,600 euros if the taxpayer was part of a large or single-parent family.
That the payment of expenses that give rise to the deduction is made by credit or debit card, bank transfer, personal check or deposit into credit institution accounts.
In the event of deduction of the costs of hiring an employee, the employee must be registered in the special regime for domestic employees of Social Security.
When two taxpayers are entitled to apply this deduction and choose to file an individual tax return, it will be shared equally between them.
If the descendant or foster child ceases to be under six years of age during the year, the maximum deduction limit will be prorated by the number of days in which the descendant or foster child has been under six years of age during the calendar year.

It will also be prorated if the descendant was born or adopted during the year, or the minor was fostered during the year.

Incompatibility

This deduction is incompatible with the deduction "For certain expenses relating to persons over 65 years of age or persons with disabilities."

Completion

For each descendant or foster child who generates the right to the deduction, you must indicate:

The amounts paid by the holder.

When the minor turns 6 years old, the amounts paid until he or she reaches that age will be computed in the fiscal year, taking into account that for the month in which he or she turns 6 years old, only the part of the expense until that age will be included.

When the taxpayer carries out an activity only during part of the year, he/she will only include the amounts corresponding to the months in which he/she carries it out.
The number of people entitled to the deduction.
If the child has turned 6 years old in the year, it will reflect the number of days in 2025 that have passed until he/she turned that age. If the minor was born in this year, the number of days since birth.
If you live with your children, it will indicate that you are part of a single-parent family. with two or more sons or daughters, from a large family of general or special category or who is a self-employed worker who has been in the special scheme of self-employed or self-employed workers of the Social Security for at least 183 days in the tax period by checking the box enabled for that purpose.