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Practical Income Manual 2020.

For each child from 0 to 3 years old in nursery schools or early childhood education centers in any municipality of La Rioja

Regulations: Art. 32.6 Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes.

Amounts and maximum limits of the deduction

  • 20 percent of non-subsidized schooling expenses for each child from 0 to 3 years old

    For these purposes, schooling expenses will be understood as the amounts paid to schools or early childhood education centers for the following concepts:

    • - pre-registration and enrollment of children under 3 years of age,
    • - attendance, during general and extended hours, and
    • - feeding.

    Provided that they are not considered for the taxpayer to be income from work in kind exempt by application of the provisions of article 42.3. b) or d) of the Personal Income Tax Law, that is, by:

    • - The direct or indirect hiring by companies or employers of the first cycle early childhood education service for the children of their workers in daycare centers or authorized 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 base of this deduction will be limited for each child to the total amount of the effective non-subsidized expense paid in the year to the school or early childhood education center.
  • The maximum limit of the deduction is 600 euros per year , for each child from 0 to 3 years old.

Requirements and other conditions for the application of the deduction

  • That the taxpayer has his habitual residence in the Autonomous Community of La Rioja .
  • That the taxpayer, on the date of tax accrual (normally December 31), lives with the minor and is entitled to the minimum for descendants .

    If the child turns three years old during the year, the deduction may be applied for schooling expenses paid up to the month prior to reaching that age.

    The deduction may be applied for the schooling expenses of children who have died during the year.

    Finally, the deduction can be applied for children for whom the taxpayer has joint custody, even if on the date of tax accrual they live with the other parent, as long as they have the right to the minimum for descendants.

  • That each child from 0 to 3 years old who may qualify for the deduction is enrolled in a school or early childhood education center in any municipality of La Rioja.

    In the event of the death of the child or the taxpayer during the tax period, it will not be necessary to meet the requirement of a minimum six-month registration period.

  • That the general taxable base subject to taxation according to article 50 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, furthermore, that the taxable base of savings 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 reflected in box [0500] of the statement.

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

  • In the case of parents with deduction rights for the same descendant and who file individual returns, the amount will be prorated equally between them.

Note: Taxpayers entitled to the deduction must record the NIF of the school, center or daycare center in box [1076] of Annex B of the declaration.