For care of minor children
Regulations: Art. 5. Five Consolidated Text of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28.
Amount and maximum limits of the deduction
- 30 percent of the amounts paid in period by taxpayers who, for work reasons, self-employed or employed by others, have to leave their minor children at care of a person employed in the home or in nursery schools for 0-3 years .
The maximum limit of the deduction is:
Requirements and other conditions for the application of the deduction
That the children are three or less years old (both to generate the right to the deduction and to calculate the increased deduction), on the date of accrual of the tax (normally, the December 31).
That both parents carry out an activity on their own or as an employee , for which they are registered in the corresponding Social Security or mutual insurance regime.
That when the deduction is applicable for expenses of a person employed in the home, he or she is registered in the Special System for Domestic Employees of the General Social Security Regime.
That the sum of the general tax bases and savings reduced by the amount of the personal and family minimums , sum of boxes  and  of the declaration less the amount in box  of the declaration, do not exceed the following amounts:
When more than one taxpayer is entitled to the application of this deduction, by meeting the above requirements, its amount will be prorated among them .