For caring for children up to and including the age of 14

Regulations: Art. 6 Text Consolidated version of the legal provisions of the Autonomous Community of Extremadura on taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10.

Amount and maximum limit of the deduction

• 10% of the amounts paid in the tax period for the care of minor children up to 14 years of age when the following circumstances occur:

  1. That the taxpayer has to leave his/her minor children up to 14 years of age inclusive in the care of other persons or entities for work reasons, whether self-employed or employed by others .

  2. That the care of minors up to 14 years of age is carried out :

  1. By a household employee or
  2. In nurseries, leisure centres, urban camps, sports centres, play centres or similar, authorised by the competent regional or local administration.

• The maximum limit of this deduction is 400 euros per year per family unit.

  For the purposes of applying the deduction, the family unit is not the one defined in article 82 of the Personal Income Tax Law but rather the cohabitation unit (married couples, de facto couples, registered or not), taking into account the apportionment criteria indicated in the following requirements section.

Requirements and other conditions for the application of the deduction

• That on the date of accrual of tax the children are 14 years of age or younger .

• That both parents carry out an activity on their own or third party behalf for which they are registered in the corresponding Social Security or mutual fund scheme.

  Clarifications:

  - It is necessary that the activity carried out be remunerated.

  - The deduction may be applied to amounts paid when both parents carry out self-employed or employed activities simultaneously, whether for all or part of the year.

  - In the case of self-employed activities, it is accepted that the economic activity is carried out through an entity under an income attribution regime.

• That, in the event that the deduction is applicable for expenses of a household employee, this is registered in the corresponding Social Security regime .

• In the event that the deduction is applicable for expenses in nurseries, leisure centres, urban camps, sports centres, play centres or similar, the corresponding invoice is available .

  The total amount of the sums paid will be attributed in full to the parent who appears as the holder of the invoice, except in the case of a marriage under a community property regime in which the amount paid will be distributed between the spouses in equal parts, regardless of which of them appears as the holder of the invoice.

• That you have the right to apply the minimum per descendant regulated in article 58 of the Personal Income Tax Law for each of the children for whom the autonomous deduction will be applied .

• That the sum of the general and savings tax bases (boxes [0435] and [0460] of the declaration) is not greater than the following amounts:

  • 28,000 euros in individual taxation.
  • 45,000 euros in joint taxation.

• When more than one taxpayer is entitled to apply this deduction with respect to the same descendants, its amount will be prorated among them.

  The apportionment of the deduction for the same descendant will only proceed when both parents pay the expenses and are entitled to it by fulfilling all the required conditions.

  On the other hand, for the purposes of applying the deduction, family unit is understood to be the cohabitation unit . Therefore, in the case of married couples, de facto couples, whether registered or not, the limit of 400 euros is applied to the sum of the deduction applicable to all family members, prorating its amount based on the amounts paid by each of the parents.

  This treatment will also be applicable when one of the parents dies during the year (having lived with the family until the date of death) as well as in the case of separated or divorced parents who have joint custody of their children, in which case if both parents pay the expense the maximum limit is also prorated.