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Practical Income Manual 2021.

For daycare expenses

Regulations: Art. 3.bis and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures.

Deduction amount and maximum limit

  • 15 percent of the amounts paid in the tax period for the expenses of custody of daughters or sons under 3 years of age in daycare centers or early childhood education centers.

  • Deduction limit

    1. In general , the deduction will have a maximum amount of 250 euros for each daughter or son enrolled in said nurseries or centers.

      In the case of taxpayers who died before December 31, the deduction may be applied for the amounts paid up to the date of death, prorating the maximum limit of the deduction between the parents if both live with the child on the date of death and They have the right to apply the minimum for descendants for him.

      Regarding the application of the maximum deduction limit (250 euros), the surviving parent must reduce the proportional part of the deduction that the deceased spouse would have applied in that tax period in such a way that, in no case, the limit of the deduction exceeds the legal limit.

    2. In particular , the limit of the deduction, in the tax period in which the daughter or son turns 3 years of age, will be 125 euros .

      The amounts paid that give the right to the deduction will be those corresponding to the tax period in which the daughter or son turns three years old with the limit of 125 euros.

Basis of deduction

  • These must be amounts paid for the following custody expenses :

    - pre-registration and enrollment of children under 3 years of age,

    - attendance, during general and extended hours, and

    - feeding.

  • The amounts that benefit from the deduction are exclusively those that correspond to expenses that have occurred for full months.

  • The amounts paid must be reduced by the amount of the scholarships or aid obtained from any Public Administration that cover all or part of the custody expenses. This reduction will be applied individually for each daughter or son who benefits from the scholarships or aid.

  • Nor are amounts included that are considered for the taxpayer as 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) Law Personal Income Tax ]

Requirements and other conditions for the application of the deduction

  • The amounts for custody expenses must be paid to daycare centers or early childhood education centers .

    For the purposes of applying this deduction, a nursery or early childhood education center will be understood as any center authorized by the Ministry responsible for education that has as its object custody or the first cycle of early childhood education for girls and boys under 3 years of age.

  • For the application of this deduction, only those daughters or sons who give the right to the application of the minimum for descendants will be taken into account. ##3####2####4####4##in article 58 of the Personal Income Tax Law .

  • That the sum of the general tax base and the savings, boxes [ 0435 ] and [0460] of the taxpayer does not exceed :

    • 27,000 euros in individual taxation.

    • 36,000 euros in joint taxation

  • When the daughters or sons who qualify for the deduction live with more than one taxpayer, the amount of the deduction will be prorated in equal parts, provided that they are entitled to the minimum for descendants to more than one taxpayer.


    • Each parent may only apply the deduction for the amounts paid by them, although in the case of marriages under a community regime, the amounts paid will be understood to be attributed to the spouses in equal parts. 

    • In those cases in which more than one taxpayer has the right to apply the deduction, the proration refers exclusively to the limit of 250 euros, since each taxpayer will apply the deduction for the amounts paid by them. 

    • If the amounts have been paid by both parents and meet the requirements related to cohabitation and the right to the minimum for descendants, the deduction will be prorated, even if one of the parents cannot apply it because they have a total tax base greater than 27,000 euros or because they reside in another Autonomous Community. 

    • In cases of shared guardianship and custody in which both parents pay amounts and are entitled to the minimum for descendants, the deduction will be prorated between them, even if the son or daughter does not live simultaneously with both, provided that the son or daughter gives the right to the application of the minimum per descendant. 

Note: Taxpayers entitled to the deduction must enter in box [0210] of Annex B.4 of the declaration model the NIF of the daycare or authorized landlord early childhood education center.