For expenses in nursery schools, early childhood education centres 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 Law 10/2017, of October 27, consolidating the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes.

Amount and maximum limit of the deduction

30% of the expenses on nursery schools, childcare centres or staff hired to care for children aged 0 to 3 years.

For these purposes, expenses shall be understood as the amounts paid to schools or early childhood education centres for the following concepts:
- - pre-registration and registration of children under 3 years of age,
- - assistance, during general and extended hours, and
- - feeding.
Provided that they are not considered exempt income in kind by the taxpayer pursuant to the provisions of Article 42.3. b) or d) of the Personal Income Tax Law, that is, by:
- - The direct or indirect contracting by companies or employers of the first cycle of early childhood education service for the children of their employees in authorized nurseries or early childhood education centers [Art. 42.3.b) Personal Income Tax Law].
- - The provision of preschool, infant, primary, compulsory secondary, high school and vocational training services by authorized educational centers, to the children of their employees, free of charge or at a price lower than the normal market price [Art. 42.3.d) Personal Income Tax Law].
The basis for this deduction will be limited for each child to the total amount of the actual non-subsidized expense paid during the year to the school or early childhood education center.
The maximum deduction limit applicable 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 for descendants. Therefore, regardless of who pays the expenses and the marital property regime, it will apply to both parents, prorating the total amounts paid and the maximum limit of the deduction between them. 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.

If the parents carry out an activity outside the family home only during part of the period in which the staff assigned to care for them is employed, the deduction may be applied for the amounts paid during the part of the period in which the requirement of carrying out an activity is met.

In order to fulfill the requirement of carrying out an activity on someone else's behalf, the activity must be remunerated. In the case of self-employed activity, it is necessary to demonstrate - by any means of proof - the exercise of said activity.

The requirement of carrying out an activity on one's own account is deemed to be met when it is carried out through an entity under an income attribution regime.
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 50 of the Personal Income Tax Law , does not exceed the following amounts:
- - 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 50 of the Personal Income Tax Law does not exceed 1,800 euros .

The amount of the general taxable base subject to taxation according to article 50 of the Personal Income Tax Law is the one reflected in box [0500] of the declaration.

For its part, the amount of the taxable savings base subject to taxation according to article 50 of the Personal Income Tax Law is the one reflected in box [0510] of the declaration.

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 home is located, in accordance with the list of municipalities of La Rioja entitled to this deduction, which can be consulted in its corresponding section.

Note: Taxpayers entitled to the deduction must indicate the NIF of the person employed in the home, school, child care center or nursery in box [1070] of the declaration.