For daycare expenses
Regulations: Art. 2.8 Text Revised Law on Fiscal Measures in the Matter of Taxes Transferred by the State, approved by Legislative Decree 62/2008, of June 19.
Amount and maximum limit of the deduction
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15 percent of the daycare costs of biological or adopted children.
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This deduction will have a limit of 300 euros per year per child under three years of age.
If the child turns 3 during the year, the deduction can be applied up to the day he or she reaches that age, prorating the amounts paid in the month in which the circumstance occurs.
Requirements for applying the deduction
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That the sum of the general taxable base and the savings taxable base, sum of boxes [ 0500 ] and [ 0510 ] of the declaration, reduced by the personal and family minimum, box [0520], is less than:
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The joint base of this deduction will consist of the amounts justified with an invoice and paid, by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions , to the persons or entities that provide the services.
In no case will amounts paid through cash payments give the right to practice this deduction.
Note: Only taxpayers in whose name the invoice justifying the expenses and for the total amount paid are issued will be entitled to apply the deduction, except in the case of married couples under a community property regime, in which case the amounts paid will be attributed to both spouses in equal parts, even if the invoice is issued in the name of only one of them.
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If there is more than one taxpayer entitled to the deduction, the deduction will be prorated according to the expenses justified by each taxpayer , without jointly exceeding the maximum deduction amount ( 300 euros per year).
Therefore, the amount paid by each parent or adopter determines the amount of the deduction that corresponds to each of the parents or adopters who have paid the expenses, prorating the maximum limit of the deduction ( 300 euros ) based on the amounts paid by each one.