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 the deduction

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 of children from 0 to 3 years old in nursery schools or daycare centers.

   2. Custodial service, dining service and extracurricular activities for children from 3 to 6 years old in educational centers.

   3. Hiring a person to take care of the 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 a recognized degree of disability equal to or greater than 33 per 100 .

     Regarding the degrees of disability, see the first Additional Provision of the 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.

   • - Have the right to the minimum for disability of ascendants or descendants in Personal Income Tax .

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

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

   • - Be the father or mother who lives with the son 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 support for families:

     • Single-parent families are those that are 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 economically dependent on a single parent, guardian, foster or adopter, with whom they live.

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

       a) The family in which the parent with dependent sons or daughters lives at the same time with another person or persons with whom he or she does not have any marital relationship or stable union, in accordance with civil legislation.

       b) The family in which the parent who has custody of the sons or daughters does not receive any judicially established alimony for the maintenance of these sons or daughters and has filed the corresponding civil or criminal complaint or claim.

       c) The family in which the parent with dependent sons or daughters has suffered family abandonment 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 as employees or self-employed workers 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 the expenses that give rise to the deduction be made by credit or debit card, bank transfer, personal check or deposit into credit institution accounts.

• In the case of deduction of the expenses of hiring an employed person, he or she must be registered in the special regime for Social Security household employees.

• When two taxpayers are entitled to the application of this deduction and opt for the individual declaration, 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 limit of the deduction must also be prorated in the same way if the descendants have been born or have been adopted throughout the year, or if the minors have been fostered throughout the year.