For daycare expenses for children under 3 years old

Regulations: Art. 110-17 Text Consolidated version of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26.

Amount of deduction and maximum limit

• 15 percent of the amounts paid in the tax period for the costs of custody of children under 3 years of age in nurseries or early childhood education centers, with a maximum of 250 euros for each child enrolled in said nurseries or centers.

  For the purposes of applying this deduction, a nursery or early childhood education centre shall be understood to be any centre authorised by the Department responsible for Education that is intended to provide care for children under 3 years of age.

• The limit of this deduction, in the tax period in which the child turns 3 years of age, will be 125 euros .

Requirements and other conditions for the application of the deduction

• Only those descendants who entitle the applicant to the application of the minimum for descendants will be taken into account.

• That the sum of the general taxable base and the savings taxable base boxes [ 0435 ] and [ 0460 ] of the declaration, is less than :

  • - 35,000 euros in individual taxation.

  • - 50,000 euros in joint taxation.

  In any case, the taxable base for savings, whatever the type of declaration, cannot exceed 4,000 euros .

• When the children who give the right to the deduction live with more than one taxpayer, the amount of the deduction will be prorated equally .

  The following criteria must be taken into account when applying this requirement:

  1. To determine whether the deduction should be prorated, only the child's cohabitation with more than one parent on the date the tax is due (normally December 31) will be taken into account, except in the case of shared custody, in which it will be considered that there is cohabitation between the parents, even if the child is not actually living with one of them on the aforementioned date.

     In addition, the taxpayer must have paid the costs of daycare or early childhood education centers. However, in the case of amounts paid by married couples in community property and under the legal regime of the Aragonese marital consortium, the amount will be deemed to have been paid by both parents even if it is only paid by one of the spouses.

  2. In any case, the sum of the deductions for childcare expenses for both parents cannot exceed the maximum amounts provided.

  3. It will be understood that cohabitation exists if the child dies during the year, provided that cohabitation exists on the date of death.

  4. If, while the parents were living together, one of them had died before 31 December, the deduction can be applied for the amounts paid up to the date of death that correspond to him/her, with a limit of 50 percent of the maximum amount of the corresponding deduction.

  For his/her part, the surviving spouse will apply the deduction without being able to exceed, taking into account the amount applied in the declaration of the deceased parent, the maximum established amount.