For the amounts allocated to non-occasional custody in nurseries and first cycle early childhood education centers of children or adopted or fostered persons or persons with delegation of guardianship for adoption purposes, under three years of age

Regulations: Art. 4.One.e), Four and Five and Sixteenth Additional Provision Law 13/1997, of December 23, regulating the autonomous section of the Personal Income Tax and other transferred taxes, of the Valencian Community

Attention : as a result of the modifications introduced in the wording of article 4.One.e) by article 22 of Law 5/2025, of May 30, on fiscal, administrative and financial management measures and organization of the Generalitat (DOGV, 31-05-2025; BOE, 14-06-2025), it is necessary to distinguish the following 2 application scenarios:

A) For taxpayers who died before June 1, 2025

Amount of deduction

He 15 percent of the amounts paid, during the tax period, intended for the custody in nurseries and early childhood education centers, of children and daughters either permanent residents, under three years old.

Accuracy :

Until August 17, 2015, Article 173 bis of the Civil Code regulated the following types of family foster care: simple, permanent and pre-adoptive.

Law 26/2015, of July 28, which modifies the system of protection for children and adolescents (BOE of July 29) modified, with effect from August 18, 2015, article 173 bis of the Civil Code, regulating from then on the following modalities of family foster care: urgent, temporary and permanent.

With regard to pre-adoptive foster care, provided for in Article 173 bis of the Civil Code until the aforementioned regulatory amendment, the second and sixth additional provisions of Law 26/2015 establish that all references in laws and other provisions made to pre-adoptive foster care should be understood as referring to the delegation of guardianship for pre-adoptive cohabitation provided for in Article 176 bis of the Civil Code, while references made to simple foster care should be understood as referring to temporary foster care provided for in Article 173 bis of the Civil Code.

Requirements and other conditions for the application of the deduction

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.
That the sum of the general taxable base and the savings taxable base , is not greater than :
- - 30,000 euros in individual declaration.
- - 47,000 euros in joint declaration.
When two taxpayers filing returns are entitled to the application of this deduction for the same child or foster child its limit will be divided equally among thems.
If during the year the son or daughter or foster person If the limit for this deduction ceases to be less than three years, it will be prorated by the number of days in the tax period in which it was less than three years.. The same treatment also applies when the son or daughter was born or the foster care took place during the exercise.
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 PIT and remaining ceded taxes.

Deduction limits based on taxable base

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.
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.
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 :
1. 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)
2. 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)

Incompatibility

This deduction is incompatible with the application of the regional deduction "For hiring indefinitely people affiliated with the Special System for Domestic Employees of the General Social Security Regime for the care of people."

B) For the rest of the taxpayers

Amount of deduction

Accuracy :

Until August 17, 2015, Article 173 bis of the Civil Code regulated the following types of family foster care: simple, permanent and pre-adoptive.

Requirements and other conditions for the application of the deduction

That taxpayers who are parents, foster parents or guardians carry out activities on their own behalf or on behalf of others for which they receive income from work or economic activities.
That the sum of the general taxable base and the savings taxable base , is not greater than :
- - 30,000 euros in individual declaration.
- - 47,000 euros in joint declaration.
When two taxpayers filing returns are entitled to the application of this deduction for the same minor its limit will be divided equally among thems.
If during the year the son or daughter or foster child or person with delegated guardianship for adoption purposes If the limit for this deduction ceases to be less than three years, it will be prorated by the number of days in the tax period in which it was less than three years.. The same treatment also applies when the son or daughter was born or the foster care or delegation of guardianship occurred during the exercise.
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 PIT and remaining ceded taxes.

Deduction limits based on taxable base

The maximum limit of the deduction will be 297 euros, for each of the children or foster children or persons with delegated guardianship for adoption purposes, under three years of age, enrolled in nurseries and early childhood education centers.
This maximum limit of 297 euros It will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base (boxes) [0500] and [0510] of the statement)is less than 27,000 euros, in individual taxation, or less than 44,000 euros, in joint taxation.
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 :
1. 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)
2. 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)