For amounts intended for non-occasional custody in nurseries and primary childhood education centres for children or those in the form of permanent foster care, under the age of three

Regulations: Art. 4.Uno.e), Four and Fifth Act 13/1997, of 23 December, regulating the autonomous tranche of Personal Income Tax and other taxes assigned, of the Valencian Community.

Amount of the deduction

15% Of the amounts paid, during the tax period, for the custody of nurseries and first cycle centres for children's education, children's or permanent foster children under three years of age. 100

Requirements and other conditions for applying the deduction

• That parents or foster parents who live with the least develop activities for their own or external account, through which they receive income from work or economic activities.

• The sum of the general net tax base and the net tax base of savings, must not exceed:

  • 25,000 Euros in individual tax return.

  • 40,000 Euros in a joint tax return.

• When two taxpayers declare that they have the right to apply this deduction for the same child or foster one, their limit will be prorated among them by equal parts .

• If the child or foster child ceases to be under the age of three, the limit of this deduction will be prorated by the number of days of the tax period in which the child has been under three years old . The same treatment is also applicable when the child was born or foster care took place during the financial year.

• In addition, the application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that is of legal interest to be applied , it is carried out by credit or debit card, bank transfer, registered cheque or deposit in accounts with credit institutions.

  This requirement is established by the 13 Additional Provision of Act 1997/23, of December, which regulates the autonomous range of Personal Income Tax and other taxes assigned. 

Quantitative limits of the deduction

• The maximum deduction limit will be 270 euros, for each of the permanent children or permanent foster children, under the age of three, registered in nurseries and primary childhood education centres.

• This maximum limit of 270 euros will only be applicable for taxpayers whose sum of the general net tax base and the base tax payable on savings (boxes [0500] and [0510] of the tax return) it is less than 23,000 euros, in individual taxation, or less than 37,000 euros, in joint taxation.

• When the sum of the general net asset base and the net tax base of the customer's savings is between 23,000 and 25,000 euros , in individual taxation, or between 37,000 and 40,000 euros , in joint taxation, the limits of the deduction will be as follows:

  1. In individual taxation, the result of multiplying the maximum deduction limit (270 euros) by a percentage obtained from the application of the following formula:

     100 × (1-The coefficient resulting from dividing by 2,000 the difference between the sum of the general net tax base and the taxpayer's savings and 23,000)

  2. In joint taxation, the result of multiplying the maximum deduction limit (270 euros) by a percentage obtained from the application of the following formula:

     100 × (1-The coefficient resulting from dividing by 3,000 the difference between the sum of the general net tax base and the taxpayer's savings and 37,000)