For care of minor children

Regulations: Articles 5.1 and 10 Text Recast of the legal provisions of the Community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/2013, of September 12

Amounts and maximum limits of the deduction

Taxpayers who, for work reasons , self-employed or employed by others, have to leave their minor children in the care of a domestic worker or in nurseries or children's centers they may choose to deduct any of the following amounts :

30 percent of the amounts paid in the tax period to the household employee , with the maximum limit of 322 euros , both in taxation individual as well as joint.
100% of the pre-registration and registration expenses paid, as well as the expenses for attendance during general and extended hours and food expenses , provided that they have been incurred for full months, in schools, centers and daycare centers in the Community of Castilla y León, registered in the Registry of Centers for the reconciliation of family and work life, with the maximum limit of 1,320 euros , both in individual and joint taxation.

Basis of deduction

In case a) of the deduction for childcare (per household employee), the base will consist of the amounts paid to the household employee.

However, if you have received public subsidies for this concept, the total amount of the deduction plus the amount of said subsidies may not exceed the actual expenditure, in this case the maximum amount of the deduction will be reduced by the necessary amount. If the sum does not exceed the expense, the subsidy should not be subtracted.
In case b) of the deduction for childcare (for daycare expenses), the base of the deduction will be constituted by the amounts paid to nursery schools, centers and daycare centers in the terms indicated above, reduced, if applicable, in the amount of subsidies received for this concept.

However, in the event that the taxpayer was 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 would be entitled for the state deduction.

Requirements and other conditions for the application of the deduction

That, on the date of tax accrual (normally, December 31), the children to whom the minimum for descendants applies were less than 4 years old old .
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 Insurance regime.
That, in the event that the deduction is applicable for custody expenses for a person employed as a domestic worker , this person is registered in the Special System for Domestic Employees of the General Social Security Regime .

Note: Taxpayers entitled to the deduction must record the NIF of the person employed by the home, school, center or childcare center in Annex B.4 of the declaration.
That 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 the application of this deduction with respect to the same descendants, the amount of the amounts paid will be prorated among them in equal parts, respecting, in any case, the maximum limit of the deduction .
The total amount of the deduction applied by both parents , plus the amount, if 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 effective expenditure or in nursery schools, centers and daycare centers.

In the event that the amount of all the deductions and public aid mentioned exceeds the expense paid by the daycare, 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 by each of the children if they come from different parents.
The taxpayer will not have the right to apply this deduction when they have chosen to request public aid and benefits granted by the Junta de Castilla y León of a similar nature due to the care of minor children and they have been granted.

To this end, the compatibility of this deduction with the receipt of the aid regulated in ORDER FAM/882/2021, of July 12, which approves the regulatory bases for the granting of the "Concilia Bonus" to families in Castilla y León for the reconciliation of personal, family and work life in the care of children from zero to three years of age, as it does not present an analogous nature, in accordance with the criteria sent by the Autonomous Community.

Balances pending application generated in the years 2020, 2021 and 2022

Taxpayers who in the 3 aforementioned years would have had the right to apply this deduction and would have lacked a full regional quota sufficient to apply the total amount generated by said deduction will retain the right to apply the amount not deducted in the three subsequent consecutive tax periods until the total amount of the deduction has been exhausted, if applicable.

Therefore, in the personal income tax return for fiscal year 2023, the possibility of applying the amount generated in fiscal year 2020 and not deducted ends, and may, where appropriate, as indicated in the following paragraph, request from the Junta de Castilla y León the payment of the amount that remains to be applied.

If the entire deduction is not finally applied, they may request the Junta de Castilla y León, in accordance with the procedure established in Order EYH /706/2015, of August 24 ( BOCyL of September 1), the payment of the remaining amount to apply.