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Practical Income Manual 2021.

For daycare expenses

Regulations: Art. 1. Three Text Recast of the legal provisions in force in the Region of Murcia regarding Assigned Taxes, approved by Legislative Decree 1/2010, of November 5.

Amount and maximum limit of the deduction

  • 20 percent of the amounts paid for educational expenses incurred during the tax period by children or descendants who meet the indicated requirements.

  • The amount to be deducted will not exceed 1,000 euros for each of the children or descendants who generate the right to deduction.

Requirements and conditions to apply the deduction

  • The educational expenses that entitle you to this deduction are those incurred during the tax period by the children or descendants for whom they are entitled to the minimum for descendants regulated in the Law of Personal Income Tax .

    Therefore, people linked to the taxpayer by reason of foster care are assimilated to descendants in the terms established in article 58 of Law 35/2006.

  • These must be expenses corresponding to the stage of the First Cycle of Early Childhood Education referred to in article 14.1 of Organic Law 2/2006, of May 3, on Education, taken in centers authorized and registered by the Ministry responsible for education.
  • That the sum of the general and savings tax bases , sum of the boxes [0435] and [0460] of the declaration, does not exceed :

    • - 30,000 euros in individual declaration.

    • - 50,000 euros in joint declaration.

  • Once the above requirements have been met, only taxpayers who live with their children or descendants who are in school on the date of accrual of the tax will have the right to make the deduction.


    If the child only lives with one of the parents on the tax accrual date, the deduction can only be applied by him and for the total amount of the amounts paid under his responsibility.

    However, in the case of shared guardianship and custody, both parents can apply the deduction, even if the children are not effectively living with one of them on the date of tax accrual, the amount of the deduction being prorated as long as both have borne the cost of daycare. If only one of them has paid the amount, this will be the one who can apply the percentage of the deduction on said amount.

    In the event that the descendant had died during the tax period, the taxpayer may also apply the deduction, as long as he or she lived with him or her on the date of death.

  • When the minor lives with more than one parent, guardian or adopter , the amount of the deduction will be prorated equally in the return of each of them , in case they opted for individual taxation.


    Therefore, in the event that both parents pay for daycare expenses, if both have the right to the deduction, each one may deduct 20 percent of the amount paid with a maximum of 500 euros each, while if only one of them If they were entitled to it, they could deduct 20% of what they paid with a maximum limit of 1,000 euros.

    Likewise, in the case of the death of the other parent or adopter, if both pay expenses for a child during the year (although before death only the deceased paid them), the maximum limit of the deduction will be prorated between them in parts. equals.

    If the descendant lives with both married parents in community property, it is presumed that the expense has been paid by both parents even if the payment could have been made by only one of them. If they are taxed jointly, they may apply the percentage of the deduction to the entire amounts paid. If they are taxed separately, the amount of the deduction will be prorated equally between them with a limit of 500 euros for each.

    On the contrary, if they are marriages under a different regime or de facto couples, each of the members must justify that they have paid the childcare expenses in order to apply the deduction, prorating the limit equally if both are entitled. If only one of them has made the payment, this one will only apply the deduction.

  • Taxpayers must keep, during the maximum limitation period, the invoices proving the expenses that give the right to the deduction.

Deduction base

  • The deduction base will be constituted by the amounts satisfied by the concepts of :

    - Custody

    For these purposes, the amounts paid to daycare centers and early childhood education centers for the pre-registration and enrollment of said minors will be considered custody expenses.

    - Food and

    - Acquisition of clothing for exclusive school use.

  • Said deduction base will be reduced by the amount of scholarships and aid obtained from any Public Administration that cover all or part of the aforementioned expenses.

    The reduction will be applied individually for each of the descendants who benefit from the scholarships and aid.