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Practical Guide to Income Tax 2021.

For childcare expenses

Regulations: Art. 12Consolidated text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21.

Amount and maximum limit of the deduction

15 percent of the amounts paid during the tax period for childcare expenses children under 3 years of age, with a a maximum of 400 euros per year for each child.

Requirements and other conditions for applying the deduction

  • The taxpayer must be the parent or guardian with whom the children under 3 years of age live.

    Those persons linked to the taxpayer by reason of guardianship or unpaid foster care, under the terms provided for in current legislation, are considered descendants.

  • The term "daycare" refers to a daycare center.For the purposes of this deduction, all authorized center by the relevant department of the Government of the Canary Islands for the custody of children under three years old.

  • He Childcare expenses must be justified through an invoice which must comply with all the conditions established in the Regulation governing invoicing obligations approved by Royal Decree 1619/2012, of November 30. The invoice received by the taxpayer it must be kept for the limitation periodA copy of the same will be accepted if two or more taxpayers are entitled to the deduction and do not opt, or cannot opt, for joint taxation.

  • Thatnone of the taxpayers has obtained, in individual taxation, income exceeding 39,000 euros in the tax period.

    In the case of joint taxationThis requirement will be considered fulfilled if the family unit income does not exceed 52,000 euros.

    Income is determined by the sum of the general tax base and the savings taxable base, boxes [0435] and [0460] of the declaration, corresponding to the year in which the right to the deduction originates.

  • When two or more taxpayers are entitled to the deduction and do not opt, or cannot opt, for joint taxation, Its amount will be divided equally among them.

  • The determination of the personal and family circumstances that must be taken into account for the application of this deduction will be made taking into account the situation existing on the tax accrual date (usually December 31st).

    Notwithstanding the foregoing, the deduction and its limit in the tax period in which the child turns 3 years old they will be calculated proportional to the number of months in which the requirements are met planned for the application of the deduction.