For expenses related to descendants or foster children under six years of age for conciliation reasons

Regulations: Art. 6 bis Consolidated text of the legal provisions of the Autonomous Community of the Balearic Islands regarding taxes transferred by the State, approved by Legislative Decree 1/2014, of June 6

Attention : for taxpayers who have died before on November 26, 2023, the deduction will be applicable in the terms provided in the 2022 Practical Income Manual: deduction for expenses related to descendants or foster children under six years of age for reasons of conciliation .

Amounts and maximum limits of deductions

1. In general : 40 percent of the annual amount paid for the expenses derived from the provision of the following services to descendants or foster children under six years of age:

   1. Stays for children aged 0 to 3 years in nursery schools or daycare centres.

   2. Custody service, dining service and extracurricular activities for children aged 3 to 6 in educational centres.

   3. Hiring a person to care for a minor.

   In such cases the maximum limit of the applicable deduction will be 660 euros per year.

2. 50 per 100 of the annual amount paid for the previous expenses in the case of taxpayers who comply with on the date of tax accrual any ##3##of the following requirements:

   • - Are under 36 years old .

   • - Have been recognized as having a degree of disability equal to or greater than 33% .

     Regarding the degrees of disability, see the first Additional Provision of the Revised Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6.

   • - Have the right to the minimum for disability of ascendants or descendants in the IRPF .

   • - They are the father, mother or parents who live with the child or children subject to parental authority and who form a large family , in accordance with the terms established in article 6 of Law 8/2018, of July 31, on support for families.

     For these purposes, large families are those determined by Law 40/2003, of November 18, on the Protection of Large Families, as well as single-parent families with a child with a recognized disability of 33% or more.

   • - They are the father or mother who live with the child or children subject to parental authority and who are part of a single-parent family with two or more sons or daughters of those provided for in article 7.7 of Law 8/2018, of July 31, on support for families.

     In accordance with sections 1 and 2 of article 7 of Law 8/2018, of July 31, on family support:

     • Single-parent families are those made up of one or more sons or daughters who meet the requirements established in section 3 of the aforementioned article 7 of Law 8/2018 and who are financially dependent on a single parent, guardian, foster parent or adoptive parent, with whom they live.

     • In addition, the following are also considered single-parent families:

       a) The family in which the parent with dependent children lives at the same time with another person or persons with whom he or she has no marital relationship or stable partnership, in accordance with civil law.

       b) The family in which the parent who has custody of the children does not receive any pension for the maintenance of these children established by court order and has filed the corresponding civil or criminal complaint or claim.

       c) The family in which the parent with dependent children has suffered abandonment of the family by the other parent or cohabitant.

   In all of the above cases, the maximum amount of the deduction will be 900 euros per year .

Requirements and other conditions for the application of the deduction

• That taxpayers carry out activities on behalf of others or on their own behalf that generate income from work or income from economic activities.

• That the sum of the general tax base and the taxpayer's savings, boxes [0435] and [0460] of the declaration, does not exceed the following amounts:

  1. In general:

     • - 33,000 euros in individual taxation.

     • - 52,800 euros in joint taxation.

  2. In the case of large or single-parent families:

     • - 39,600 euros in individual taxation.

     • - 63,360 euros in joint taxation.

• That the payment of expenses that give rise to the deduction is made by credit or debit card, bank transfer, personal check or deposit into credit institution accounts.

• In the event of deduction of the costs of hiring an employee, the employee must be registered in the special regime for domestic employees of Social Security.

• When two taxpayers have the right to apply this deduction and choose to file individually, the maximum limit of the deduction must be prorated between them in equal parts .

• If all the descendants or foster children stop being under six years of age during the year , the maximum limit of the deduction (660 or 900 euros) must be prorated by the sum of the number of days in which the descendants or foster children have been under six years of age during the calendar year. The maximum deduction limit must also be prorated in the same way if the descendants were born or adopted during the year, or if the minors were taken in during the year.