For daycare expenses for children under 3 years of age
Regulations: Art. 110-17 Text Recast of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26.
Deduction amount and maximum limit
15 per 100 of the amounts paid in the tax period for the expenses of custody of children under 3 years of age in daycare centers 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 center will be understood to be any center authorized by the Department responsible for Education that has as its purpose the custody of children under 3 years of age.
The limit of this deduction, in the tax period in which the child turns 3 years old , will be 125 euros .
Requirements and other conditions for the application of the deduction
Only those descendants who qualify for the application of the minimum for descendants will be taken into account.
That the sum of the general taxable base and the taxable savings base in boxes [ 0435 ] and [ 0460 ] of the declaration, is less than :
In any case, the tax base of savings, regardless of the method of declaration, cannot exceed 4,000 euros .
When the children who qualify for the deduction live with more than one taxpayer, the amount of the deduction will be prorated in equal parts .
For the application of this requirement, the following criteria must be taken into account:
To determine whether the deduction should be prorated, only the cohabitation of the child with more than one parent on the date of tax accrual (normally December 31) will be taken into account, except in the case of shared guardianship and custody, in which it will be considered that there is cohabitation between the parents, even if the child is not effectively cohabiting with one of them on the aforementioned date.
In addition, it is necessary that the taxpayer has met the expenses of daycare or early childhood education centers. However, in the case of amounts paid by joint marriages and under the legal regime of the Aragonese consortium, the amount will be understood to be paid by both parents even if it is only paid by one of the spouses.
- In any case, the sum of the deductions for daycare expenses of both parents cannot exceed the maximum amounts provided.
It will be understood that there is cohabitation if the child dies during the year, as long as there is cohabitation on the date of death.
If, if there is cohabitation between the parents, one of them had died prior to December 31, the deduction can be applied for the amounts paid up to the date of death that correspond to them, with the limit of 50 per 100 of the maximum amount of the corresponding deduction.
For his part, the surviving spouse will apply the deduction without exceeding, taking into account the amount applied in the deceased father's declaration, the maximum amount established.