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Practical manual for Income Tax 2019.

For expenses in nursery schools, children's centers or personnel hired to care for children from 0 to 3 years old for taxpayers who establish their habitual residence in small municipalities of La Rioja

Regulations: Art. 32.3 of Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes.

Amount and maximum limit of the deduction

  • 30 percent of the expenses in nursery schools, children's centers or personnel hired to care for children from 0 to 3 years old
  • The maximum applicable deduction limit is 600 euros per minor.

    In the case of individual declarations, the maximum limit will be prorated equally between the parents entitled to its application.

    The apportionment of the amounts paid and the maximum deduction limit can only take place when both parents can apply the minimum for descendants for the child who caused the expense.

    In the case of de facto couples, the apportionment of the amounts paid and the maximum deduction limit will take place when one of its members files a joint return with minor children and the other files an individual return, provided that both are entitled to the minimum for descendants.

Requirements and other conditions for the application of the deduction

  • That the taxpayer, within the tax period establishes his habitual residence in one of the small municipalities of La Rioja that are listed at the end of the autonomous deductions of this Autonomous Community, and resides in the municipality on the date of accrual of the tax.
  • That the taxpayer on the date of accrual of tax lives with the minor under three years of age and is entitled to the minimum for descendants .

    The application of this deduction is linked to the minimum by descendants, therefore, regardless of who pays the expenses and the matrimonial property regime, it will be applied to both parents, prorating between them the total amounts paid and the maximum limit of the deduction. On the other hand, if only one of the parents is entitled to the minimum for descendants, he or she will apply the deduction for the total amount paid with the maximum limit of 600 euros.

    In the event of the death of one of the parents entitled to the minimum for descendants, a 50% deduction will be applied to each of the parents up to the date of death and subsequently the deduction will be applied to the entire amount paid to the surviving spouse. The sum of all deductions may not exceed 600 euros, nor may the deduction applicable to the deceased exceed 300 euros for each “common” child.

  • That the parent(s) carry out an activity, on their own or through another person, outside the family home , at least during the period in which the minor is enrolled in school or the staff assigned to his/her care is hired.
  • That the minor is enrolled in a school or child care center in La Rioja, at least half of the established working day, or the existence of a person with an employment contract and registration in Social Security is accredited in the section corresponding to Household Employees-Family Caregivers or similar for the care of minors.
  • That the general taxable base subject to taxation according to article 56 of the Personal Income Tax Law does not exceed of the following quantities:
    • 18,030 euros in individual declaration.
    • 30,050 euros in joint declaration.

    Provided that, in addition, the taxable savings base subject to taxation according to article 56 of the Personal Income Tax Law does not exceed 1,800 euros .

    The general taxable base subject to taxation according to article 56 of the Personal Income Tax Law is the result of reducing the amount reflected in box [0505] of the declaration in the amount of the personal and family minimum that is part of the aforementioned general taxable base and that appears reflected in box [0521] of the statement.

    For its part, the taxable base of the savings subject to taxation according to article 56 of the Personal Income Tax Law is the result of reducing the amount reflected in box [0510] of the declaration in the amount of the personal and family minimum that is part of the aforementioned taxable savings base and which, where appropriate, will appear reflected in box [0522] of the statement.

Recorded in the declaration of the code corresponding to the municipality

Taxpayers must enter in box [1071] of Annex B.5 of the declaration, the code corresponding to the municipality in which the housing, in accordance with the list of municipalities of La Rioja with the right to this deduction, which you can consult in its corresponding section.