For expenses in nursery schools, early childhood education centers or personnel hired to care for children from 0 to 3 years old for taxpayers who establish their habitual residence in small municipalities of La Rioja

Regulations: Art. 32.3 Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes

Amount and maximum limit of the deduction

• 30 percent of the expenses in nursery schools, children's centers or personnel hired to care for children from 0 to 3 years old.

  For these purposes, expenses will be understood as the amounts paid to schools or early childhood education centers for the following concepts:

  • - pre-registration and enrollment of children under 3 years of age,

  • - attendance, during general and extended hours, and

  • - feeding.

  Provided that they are not considered for the taxpayer to be income from work in kind exempt by application of the provisions of article 42.3. b) or d) of the Personal Income Tax Law, that is, by:

  • - The direct or indirect hiring by companies or employers of the first cycle early childhood education service for the children of their workers in daycare centers or authorized early childhood education centers [Art, 42.3.b) Personal Income Tax Law].

  • - The provision of preschool, infant, primary, compulsory secondary, high school and vocational training services by authorized educational centers to the children of their employees, free of charge or at a price lower than the normal market price [Art. 42.3.d) Personal Income Tax Law].

• The base of this deduction will be limited for each child to the total amount of the effective non-subsidized expense paid in the year to the school or early childhood education center.

• The maximum limit of applicable deduction is 600 euros per minor.

  In the case of individual declarations, the maximum limit will be prorated equally among the parents entitled to its application.

  The proration of the amounts paid and the maximum limit of the deduction can only take place when both parents can apply the minimum for descendants for the child who causes the expense.

  In the case of de facto couples, the proration of the amounts paid and the maximum limit of the deduction will take place when one of its members presents a joint return with the minor children and the other presents an individual return, provided that both are entitled to the minimum. by descendants.

Requirements and other conditions for the application of the deduction

• That the taxpayer within the tax period establishes his habitual residence in one of the small municipalities of La Rioja that are listed at the end of the autonomous deductions of this Autonomous Community, and resides in the municipality on the date of tax accrual.

• That the taxpayer on the date of accrual of the tax lives with the child under three years of age and is entitled to the minimum for descendants .

  The application of this deduction is linked to the minimum by descendants. Therefore, regardless of who pays the expenses and the matrimonial property regime, it will be applied to both parents, prorating between them the total amounts paid and the maximum limit of the deduction. On the contrary, if only one of the parents is entitled to the minimum for descendants, the deduction will be applied for all the amounts paid with the maximum limit of 600 euros.

  In the event of the death of one of the parents entitled to the minimum for descendants, a 50% deduction will be applied to each of the parents until the date of death and subsequently the deduction on the entire amount paid to the surviving spouse. The sum of all deductions may not exceed 600 euros, nor may the deduction applicable to the deceased exceed 300 euros for each “common” child.

• That the parent(s) carry out an activity, on their own or on behalf of others, outside the family home , at least during the period in which the minor is in school or the personnel assigned to his or her care are hired .

  If the parents carry out an activity outside the family home only during part of the period in which the personnel assigned to their care are hired, the deduction may be applied for the amounts paid during the part of the period in which the requirement of carrying out an activity.

  For the requirement to carry out an activity as an employee to be considered fulfilled, it is necessary that the activity be remunerated. In the case of self-employed activity, it is necessary that - by any means of proof - the exercise of said activity be demonstrated.

  The requirement to carry out an activity on one's own account is understood to be fulfilled when it is carried out through an entity under the income attribution regime.

• That the minor is enrolled in a school or children's center in La Rioja, for at least half of the established day, or the existence of a person with a contract is proven employment and registration in Social Security in the heading corresponding to Household Employees-Family Caregiver or similar for the care of minors.

• That the general taxable base subject to taxation, according to article 50 of the Personal Income Tax Law , does not exceed of the following quantities:

  • - 18,030 euros in individual declaration.

  • - 30,050 euros in joint declaration.

  Provided, furthermore, that the taxable base of savings subject to taxation according to article 50 of the Personal Income Tax Law does not exceed 1,800 euros .

  The amount of the general taxable base subject to taxation according to article 50 of the Personal Income Tax Law is reflected in box [0500] of the statement.

  For its part, the amount of the taxable base of the savings subject to taxation according to article 50 of the Personal Income Tax Law is the one reflected in box [0510] of the statement.

Consignment in the declaration of the code corresponding to the municipality

Taxpayers must enter in box [1071] of Annex B.6 of the declaration, the code corresponding to the municipality in which the housing, in accordance with the list of municipalities of La Rioja with the right to this deduction, which you can consult in its corresponding section.

Note: Taxpayers entitled to the deduction must record the NIF of the person employed by the home, school, center or childcare center in box [1070] of the declaration.