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Practical manual for Income Tax 2022.

For the care of minor children

Regulations: Art. 5.1 and 10 Text Consolidated legal provisions of the Community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12

Amounts and maximum limits of deductions

Taxpayers who, for work reasons, self employed or employed, have leave their minor children in the care of a domestic employee or in daycare centers or child care may choose to deduct any the following amounts

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

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

Deduction base

  • In case a) of the deduction for child care (per household employee) the base will be made up of the amounts paid to the household employee. 

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

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

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

Requirements and other conditions for the application of the deduction

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

  • That both parents carry out a activity on their own or as an employee, for which they are registered in the corresponding Social Security or Mutual Insurance scheme.

  • That, in the event that the deduction is applicable for custody expenses for a household employee , this person is registered in the Special System for Household Employees of the General Social Security Regime .

    Note: Taxpayers entitled to the deduction must indicate the NIF of the person employed in the home, school, child care center or nursery in Annex B.4 of the declaration.

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

    • 18,900 euros in individual taxation.

    • 31,500 euros in joint taxation.

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

  • The total amount of the deduction applied by both parents , plus the amount, where applicable, of the increase in the state deduction for maternity, plus the amount of public aid received for this concept may not exceed, for the same year, the total amount of the actual expenditure or in nursery schools, child care centers and daycare centers.

    If the amount of all the deductions and public aid mentioned exceeds the expenses paid by the nursery, the maximum amount of the deduction will be reduced by the necessary amount. This reduction must be made proportionally to the deduction applied by each of the parents, regardless of which parent the aid is attributed to.

    For these purposes, the calculation to reduce the maximum amount of the deduction by the necessary amount is carried out independently for each of the children if they come from different parents.

  • In the event that the taxpayer does not have a sufficient autonomous integral 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 following tax periods until the total amount of the deduction exhausted, if applicable.

Outstanding balances to be applied

Taxpayers who have not exhausted the entire deduction, either in the tax period in which the right to it is generated or in the three following periods, may request payment of the amount that remains to be applied.