For the care of minor children
Regulations: Art. 5.Five Consolidated Text of the legal provisions of the Autonomous Community of Galicia on taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28
Amount and maximum limits of the deduction
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30% of the amounts paid in period by taxpayers who, for work reasons, whether self-employed or employed, have to leave their minor children in the care of a household employee or in nursery schools for children aged 0-3 years .
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The maximum limit of the deduction is:
Requirements and other conditions for the application of the deduction
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That the children are three years old or younger (both to generate the right to the deduction and to calculate the increased deduction), on the date the tax is due (normally, December 31).
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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 fund scheme.
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That when the deduction is applicable for expenses of a person employed in the home, this person is registered in the Special System for Household Employees of the General Social Security Regime.
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That the sum of the general and savings tax bases reduced by the amount of the personal and family minimums , sum of boxes [0435] and [0460] of the declaration less the amount of box [0520] of the declaration, does not exceed the following amounts:
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When more than one taxpayer is entitled to apply this deduction, by meeting the above requirements, its amount will be prorated among them .