For caring for children up to and including the age of 14
Regulations: Art. 6 Text Recast of the legal provisions of the Autonomous Community of Extremadura regarding taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10.
Amount and maximum limit of the deduction
10 percent of the amounts paid in the tax period for care of minor children up to 14 years of age when the following circumstances occur:
1. That the taxpayer has to leave his minor children up to and including 14 years of age in the care of other people or entities for work reasons, whether self-employed or employed by others .
2. That the care of minors up to 14 years of age be carried out :
By a person employed in the home or
In nurseries, leisure centers, urban camps, sports centers, play centers or similar, authorized by the competent regional or local administration.
The maximum limit of this deduction is 400 euros per year per family unit.
For the purposes of applying the deduction, the family unit is not the one defined in article 82 of the Personal Income Tax Law but rather the cohabitation unit (marriages, de facto couples, registered or not) having to take into account the proration criteria indicated in the following requirements section.
Requirements and other conditions for the application of the deduction
- That on the date of tax accrual the children are 14 years of age or younger .
That both parents carry out an activity on their own or on behalf of others for which they are registered in the corresponding Social Security or mutual insurance regime.
- It is necessary that the activity carried out be remunerated.
- The deduction may be made for the amounts paid when both parents carry out self-employed or employed activities simultaneously, either during all or part of the year.
- In the case of self-employed activities, it is accepted that the exercise of the economic activity is carried out through an entity under the income attribution regime.
That, in the event that the deduction is applicable for expenses of a household employee, this is registered in the corresponding Social Security regime .
That in the event that the deduction is applicable for expenses in daycare centers, leisure centers, urban camps, sports centers, play centers or similar, the corresponding invoice is available.
The total amount of the amounts paid will be attributed in its entirety to the parent who appears as the holder of the invoice, except in the case of a marriage in community property in which the amount paid will be distributed between the spouses in equal parts, regardless of which of them appears as the holder of the invoice.
That you have the right to apply the minimum per descendant regulated in article 58 of the Personal Income Tax Law for each of the children for whom the regional deduction will be applied.
That the sum of the general and savings tax bases (boxes  and  of the declaration) does not exceed the following amounts:
28,000 euros in individual taxation.
45,000 euros in joint taxation.
When more than one taxpayer is entitled to apply this deduction with respect to the same descendants, its amount will be prorated among them.
The proration of the deduction with respect to the same descendant will only proceed when both parents meet the expenses and are entitled to it by meeting all the required requirements.
On the other hand, for the purposes of applying the deduction, family unit is understood to be the cohabitation unit . Therefore, in the case of marriages and de facto couples, whether registered or not, the limit of 400 euros is applied to the sum of the deduction applicable to all members of the family, its amount being prorated based on the amounts paid by each of them. The parents.
Said treatment will also be applicable when one of the parents dies throughout the year (having lived with the family until the date of death) as well as in the case of separated or divorced parents who have joint custody of the children. in which case if both parents meet the expense, the maximum limit is equally prorated.
Marriage formed by Mr. ART and Mrs. BSS with only one child of Mr. ART, for whom he is entitled to 100 percent of the minimum for descendants, and another common child.
Spouse Don ART has paid 1,600 euros in expenses for his son. For the common child, 3,600 euros have been paid between both spouses.
We want to know what the amount of the deduction applicable to each of the spouses would be.
Previous note: This is a single family unit, in which Mr. ART is entitled to 100 percent of the minimum for descendants for his son, and with respect to the common, Mr. ART and Mrs. BSS are entitled to half.
Don ART (160 + 180) = 340 euros
For one's own son: 10% s/1,600 = 160
For the common son: 10% s/(3,600 ÷ 2) = 180
Mrs. BSS: For the common son: 10% s/(3,600 ÷ 2) = 180
Total (160 + 180 + 180) = 520
Maximum limit: 400
ART gift deduction: (400 x 340) ÷ 520 = 261.54
Mrs. BSS deduction: (400 x 180) ÷ 520 = 138.46
Total deduction applied (261.54 + 138.46) = 400