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 Five and Additional Provision sixteenth Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community
Amount of deduction
15 percent of the amounts paid during the tax period, intended for the custody in nurseries and early childhood education centers, of children or permanent foster children, under three years of age.
Requirements and other conditions for the application of the deduction
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That the parents or foster parents who live with the minor carry out activities on their own or through others 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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When two declaring taxpayers have the right to apply this deduction for the same child or foster child, limit will be prorated between them in equal parts.
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If during the year the child or foster child is no longer under three years of age, the limit of this deduction will be prorated by the number of days in the tax period in which he or she was under three years of age . The same treatment also applies when the child has been born or the foster care has taken place during the year.
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Furthermore, the application of the deduction is conditional on the delivery of the monetary amounts derived from the act or legal transaction gives the right to its application being made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions
This requirement is established by Additional Provision sixteen of Law 13/1997, of December 23, which regulates the autonomous section of the IRPF and other transferred taxes.
Deduction limits based on taxable base
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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 of age , enrolled in nurseries and early childhood education centers.
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This maximum limit of 297 euros will only be applicable by taxpayers whose sum of the general taxable base and the savings taxable base (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 deduction limit (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 taxpayer's general and savings taxable base and 27,000)
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In joint taxation , the result of multiplying the maximum deduction limit (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 taxpayer's general and savings taxable base and 44,000)
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