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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions
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For childcare expenses

Regulations: Art. 12 Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21

Amount and maximum limit of the deduction

18% of the amounts paid in the tax period for custody expenses, in daycare centers authorized for opening and operation, of offspring under 3 years of age , with a maximum of 530 euros per year for each offspring .

Requirements and other conditions for the application of the deduction

  • The taxpayer must be the parent or guardian with whom the children under 3 years of age live.

    Those persons linked to the taxpayer by reason of guardianship or unpaid foster care, in accordance with the terms provided for in current legislation, are considered descendants.

  • Custody costs must be justified by invoice , which must meet all the conditions established in the Regulation governing invoicing obligations approved by Royal Decree 1619/2012, of November 30.

    The invoice received by taxpayer must be kept for the limitation period , and a copy of it will be accepted in the event that two or more taxpayers are entitled to the deduction and do not opt, or cannot opt, for joint taxation.

  • That taxpayers have not obtained , in individual taxation, income for an amount greater than 45,500 euros in the tax period.

    In the case of joint taxation , this requirement will be deemed to be met if the family unit's income does not exceed 60,500 euros.

    Income is determined by the sum of the general tax base and the savings tax base, boxes [0435] and [0460] of the declaration, corresponding to the year in which the right to the deduction arises.

  • When two or more taxpayers are entitled to the deduction and do not choose, or cannot choose, joint taxation, its amount will be prorated between them in equal parts .

  • The determination of the personal and family circumstances that must be taken into account for the application of this deduction will be carried out taking into account the situation existing on the date of accrual of the tax (normally, December 31).

    Notwithstanding the foregoing, the deduction and its limit in the tax period in which the child turns 3 years old will be calculated in a manner proportional to the number of months in which the requirements provided for the application of the deduction are met.

  • The application of this deduction is subject to the declaration by the taxpayer of the tax identification number of the authorized nursery and the amount paid in the tax period.

  • The base of the deduction will be reduced by the amount of the aid granted by the Public Administrations in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that such aid is considered as exempt income for the purposes of Personal Income Tax .