Skip to main content
Practical Income Manual 2021.

For care of minor children

Regulations: Art. 5.1 Text Recast of the legal provisions of the Community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/ 2013, September 12.

Amounts and maximum limits of the deduction

Taxpayers who, for work reasons, self-employed or employed, have to leave their minor children in the care of a person employed as a domestic worker or in daycare centers or childcare centers may choose to deduct any of the following amounts:

  1. 30 percent of the amounts paid in the tax period to the household employee , with the maximum limit of 322 euros , both in taxation individual as well as joint.

  2. 100% of the pre-registration and registration expenses paid, as well as the expenses for attendance during general and extended hours and food expenses , provided that they have been incurred for full months, in schools, centers and daycare centers in the Community of Castilla y León, registered in the Registry of Centers for the reconciliation of family and work life, with the maximum limit of 1,320 euros , both in individual and joint taxation.

Basis of deduction

  • In case a) of the deduction for childcare (per household employee), the base will consist of the amounts paid to the household employee. 

    However, if you have received public subsidies for this concept, the total amount of the deduction plus the amount of said subsidies may not exceed the actual expenditure, in this case the maximum amount of the deduction will be reduced by the necessary amount. If the sum does not exceed the expense, the subsidy should not be subtracted.

  • In case b) of the deduction for childcare (for daycare expenses), the base of the deduction will be constituted by the amounts paid to nursery schools, centers and daycare centers in the terms indicated above, reduced, if applicable, in the amount of subsidies received for this concept. 

    However, in the event that the taxpayer was entitled to the increase in the state deduction for maternity referred to in article 81.2 of the Personal Income Tax Law, the amount thereof will reduce the amount of this deduction determined according to the previous points. In this case, the limit of 1,320 euros will be reduced by the amount to which the taxpayer would be entitled for the state deduction.

Requirements and other conditions for the application of the deduction

Regulations: See art. 10 of the Consolidated Text

  • That, on the date of tax accrual (normally, December 31), the children to whom the minimum for descendants applies were less than 4 years old .

  • 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, in the event that the deduction is applicable for custody expenses for a person employed as a domestic worker , this person is registered in the Special System for Domestic Employees of the General Social Security Regime .

    Note: Taxpayers entitled to the deduction must record the NIF of the person employed by the home, school, center or childcare center in Annex B.4 of the declaration.

  • In order to apply this deduction, the general tax base plus the savings tax base less the personal and family minimum (boxes [0435] , [0460] and [0520] of the declaration, respectively) does not exceed the following amounts:

    • 18,900 euros in taxation individual .

    • 31,500 euros in joint taxation .

  • When more than one taxpayer is entitled to the application of this deduction with respect to the same descendants, the amount of the amounts paid will be prorated among them in equal parts, respecting, in any case, the maximum limit of the deduction .

    Note: The total amount of the deduction applied by both parents, plus the amount, if applicable, of the increase in the state deduction for maternity and the amount of public aid received, may not exceed, for the same year, the total amount of the actual expenditure on nursery schools, child care centers and nurseries, in this case reducing the maximum amount of the deduction by the necessary amount.

    For these purposes, the subsidy or aid entails, regardless of who it is attributed to, that that the deduction applied by the parents must be reduced proportionally to the deductions of each of them.

  • In the event that the taxpayer does not have sufficient full autonomous quota to apply the total deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the three tax periods following until the total amount of the deduction is exhausted, if applicable.

Note: Taxpayers who have not exhausted the entire deduction both in the tax period in which the right to it is generated and in the three following periods, may request payment of the remaining amount to be applied.