For the amounts allocated to non-occasional custody in daycare centers and first cycle early childhood education centers of children or children under the permanent foster care modality, under three years of age.
Regulations: Art. 4.One.e), Four and Fifth and Sixteenth Additional Provision Law 13/1997, of December 23 , which regulates the regional section of the Personal Income Tax and other transferred taxes, of the Valencian Community
Deduction amount
15 percent of the amounts paid , during the tax period, destined for the custody in daycare centers and early childhood education centers, of children or permanent foster care, under three years of age.
Requirements and other conditions for the application of the deduction
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That the parents or caregivers who live with the minor carry out activities on their own or as an employee for which they receive income from work or economic activities.
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That the sum of the general taxable base and the savings taxable base , is not greater than :
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30,000 euros in individual declaration.
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47,000 euros in joint declaration.
Note: For taxpayers who died before October 28, 2022 the sum of the general taxable base and the savings taxable base may not exceed 25,000 euros.
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When two reporting taxpayers are entitled to the application of this deduction for the same child or foster child, their limit will be prorated between them in equal shares.
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If throughout the year the child or foster child stops being under three years old, the limit of this deduction will be prorated by the number of days of the tax period in which he or she was under three years old . The same treatment is also applicable when the child was born or the foster care occurred during the financial year.
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Furthermore, the application of the deduction is conditional on the delivery of the monetary amounts derived from the legal act or business that entitles its application to be made by credit or debit card, bank transfer, nominative check or deposit in accounts in credit institutions .
This requirement is established by Additional Provision sixteen of Law 13/1997, of December 23, which regulates the regional section of Personal Income Tax and other transferred taxes.
Deduction limits according to taxable base
Note: For taxpayers who died before October 28, 2022 , take into account the maximum deduction limits as well as the limits that, in relation to the taxable bases, are contemplated for this deduction in the 2021 Income Practical Manual.
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The maximum limit of the deduction will be 297 euros, for each of the children or permanent foster children, under three years old , enrolled in daycare centers and first cycle early childhood education centers.
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This maximum limit of 297 euros will only be applicable to taxpayers whose sum of the general taxable base and the taxable base of the savings (boxes [0500] and [0510] of the declaration) is less than 27,000 euros, in individual taxation, or less than 44,000 euros, in joint taxation.
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When the sum of the general taxable base and the taxable base of the taxpayer's savings is between 27,000 and 30,000 euros , in individual taxation, or between 44,000 and 47,000 euros , in joint taxation, the amounts and limits of the deduction will be the following :
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In individual taxation, the result of multiplying the maximum limit of the deduction (297 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 taxable base and the taxpayer's savings and 27,000)
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In joint taxation , the result of multiplying the maximum limit of the deduction (297 euros) by a percentage obtained by applying the following formula:
100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the general taxable base and the taxpayer's savings and 44,000)
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