For daycare expenses
Regulations: Art. 12 Consolidated text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes , approved by legislative Decree 1/ 2009, April 21.
Amount and maximum limit of the deduction
15 percent of the amounts paid in the tax period for childcare expenses for children under 3 years of age , with a maximum of 400 euros per year for each child .
Requirements and other conditions for the application of the deduction
The taxpayer must be the parent or guardian with whom children under 3 years of age live.
Descendants are considered to be those persons linked to the taxpayer by reason of guardianship or unpaid foster care, in the terms provided for in current legislation.
Daycare is understood to be, for the purposes of this deduction, any center authorized by the competent department of the Government of the Canary Islands for custody of children under three years old .
The daycare expense must be justified through invoice which must meet all the conditions established in the Regulation that regulates billing obligations approved by Royal Decree 1619/2012, of November 30. The invoice received by the taxpayer must be kept during the prescription period , a copy of which is admitted in the event that two or more taxpayers have the right to the deduction and do not opt, or cannot opt for joint taxation.
That none of the taxpayers have obtained , in individual taxation, income in excess of 39,000 euros in the tax period.
In the case of joint taxation , this requirement will be deemed met if the income of the family unit does not exceed 52,000 euros.
Income is determined by the sum of the general tax base and the savings tax base, boxes  and  of the declaration , corresponding to the year in which the right to deduction originates.
When two or more taxpayers are entitled to the deduction and do not opt, or cannot opt, for joint taxation, their amount will be prorated among them in equal parts .
The determination of the personal and family circumstances that must be taken into account for the application of this deduction will be carried out taking into account the situation existing on the date of accrual of the tax (normally, December 31) .
Without prejudice to this, the deduction and its limit in the tax period in which the child turns 3 years old will be calculated proportionally to the number of months in which the requirements provided for the application of the deduction are met.