For daycare expenses for children under 3 years old
Regulations: Articles 110-17, 160-1 and 160-2.7 Consolidated Text of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26
A. Under general regime
Amount of deduction
15 percent of the amounts paid in the tax period for the custody expenses of children under 3 years of age in daycare centers or early childhood education centers.
For the purposes of applying this deduction, nursery or early childhood education center shall be understood to mean any center authorized by the Department responsible for Education that is intended for the care of children under 3 years of age.
Maximum deduction limit
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250 euros , for each child enrolled in said nurseries or centers, before they turn 3 years old.
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125 euros , for each child enrolled in said nurseries or centers, in the tax period in which the child turns 3 years old
Requirements and other conditions for the application of the deduction
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Only those descendants who entitle the applicant to the application of the minimum for descendants will be taken into account.
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That the sum of the general taxable base and the savings taxable base, boxes [0435] and [0460] of the declaration, is less than :
In any case, the taxable base of savings , regardless of the declaration method, cannot exceed 4,000 euros .
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That the payment for expense in question be made by credit or debit card, bank transfer, personal check, or deposit into accounts at financial institutions.
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When the children who give the right to the deduction live with more than one taxpayer, the amount of the deduction will be prorated equally .
The following criteria must be taken into account when applying this requirement:
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To determine whether the deduction should be prorated, only the child's cohabitation with more than one parent on the date the tax is due (normally December 31) will be taken into account, except in the case of shared custody, in which it will be considered that there is cohabitation between the parents, even if the child is not actually living with one of them on the aforementioned date.
In addition, the taxpayer must have paid the costs of daycare or early childhood education centers. However, in the case of amounts paid by married couples in community property and under the legal regime of the Aragonese marital consortium, the amount will be deemed to have been paid by both parents even if it is only paid by one of the spouses.
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In any case, the sum of the deductions for childcare expenses for both parents cannot exceed the maximum amounts provided.
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It will be understood that cohabitation exists if the child dies during the year, provided that cohabitation exists on the date of death.
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If, while the parents were living together, one of them had died before 31 December, the deduction can be applied for the amounts paid up to the date of death that correspond to him/her, with a limit of 50 percent of the maximum amount of the corresponding deduction.
For his/her part, the surviving spouse will apply the deduction without being able to exceed, taking into account the amount applied in the declaration of the deceased parent, the maximum established amount.
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B. In application of the differentiated tax regime (incompatible with the general regime)
Amount of deduction
15 percent of the amounts paid in the tax period for the custody expenses of children under 3 years of age in daycare centers or early childhood education centers.
Maximum deduction limit
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300 euros , for each child enrolled in said nurseries or centers, before they turn 3 years old.
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150 euros , for each child enrolled in said nurseries or centers, in the tax period in which the child turns 3 years old :
Requirements and other conditions for the application of the deduction
Taxpayers must meet the same requirements as in the general regime and, in addition, the following:
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The differentiated taxation regime is applicable to taxpayers residing in rural settlements with high risk of depopulation (settlements belonging to ranks VIII and IX of the structure of the settlement system of Aragon) or with extreme risk of depopulation (settlements belonging to rank X of the aforementioned structure), provided that, in addition , l corresponds to a value lower than 100 in the Synthetic Index of Territorial Development (ISDT) prepared in accordance with the Territorial Planning Strategy of Aragon .
You can consult the list of rural settlements eligible for the differentiated taxation regime in the links indicated at the end of this section.
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Only taxpayers who have their habitual residence , during the calendar year in which the corresponding tax obligation accrues and in the following four years, in one of the rural settlements with high risk or extreme risk of depopulation indicated below, may benefit from this special differentiated tax regime. In the case of a married couple who opt for joint taxation, this requirement will be deemed to be met when this circumstance occurs in either of the spouses.