For expenses related to descendants or foster children under six years of age for conciliation reasons

Regulations: Art. 6 bis Consolidated Text of the Legal Provisions of the Autonomous Community of the Balearic Islands regarding Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6

Amounts and maximum limits of the deduction

1. In general : 40% of the annual amount paid for the expenses derived from the provision of the following services to descendants or foster children under six years of age:

   1. Stays of children from 0 to 3 years old in nursery schools or daycare centers.

   2. Custodial service, dining service and extracurricular activities for children from 3 to 6 years old in educational centers.

   3. Hiring a person to take care of the minor.

   In such cases the maximum limit of the deduction applicable It will be 660 euros per year.

2. 50% of the annual amount paid for the above expenses in the case of taxpayers who, on the date of tax accrual, meet any of the following requirements:

   • Are under 36 years of age .

   • Have a recognized degree of disability equal to or greater than 33% .

   • Have the right to the minimum for disability of ascendants or descendants in IRPF .

   • Be the father, mother or parents who live with the child or children subject to parental authority and who make up a large family , in the terms established in article 6 of Law 8/2018, of July 31, on support for families.

   • Be the father or mother who lives with the child or children subject to parental authority and who are part of a single-parent family with two or more sons or daughters of those provided for in article 7.7 of Law 8/2018, of July 31 , supporting families.

   In all the above cases the maximum amount of the deduction will be 900 euros per year .

Requirements and other conditions for the application of the deduction

• That taxpayers develop activities as employees or self-employed that generate income from work or income from economic activities.

• That the sum of the general tax base and the taxpayer's savings, boxes [0435] and [0460] of the declaration , do not exceed the following amounts:

  1. In general:

     • - 33,000 euros in individual taxation.

     • - 52,800 euros in joint taxation.

  2. In the case of large or single-parent families:

     • 39,600 euros in individual taxation.

     • 63,360 euros in joint taxation.

• That the payment of the expenses that give rise to the deduction be made by credit or debit card, bank transfer, personal check or deposit into credit institution accounts.

• In the case of deduction of the expenses of hiring an employed person, he or she must be registered in the special regime for Social Security household employees.

• When two taxpayers are entitled to the application of this deduction and opt for the individual declaration, the limit maximum of the deduction must be prorated among them in equal parts .

• If all the descendants or foster children cease to be under six years of age throughout the year , the maximum limit of the deduction (660 or 900 euros ) must be prorated by the sum of the number of days in which the descendants or foster children have been under six years of age during the calendar year. The maximum limit of the deduction must also be prorated in the same way if the descendants have been born or have been adopted throughout the year, or if the minors have been fostered throughout the year.

For taxpayers who died before November 26, 2023

Amounts and maximum limits of the deduction

• The 40 percent of the annual amount paid for the expenses derived from the provision of the following services to descendants or foster children under six years of age:

  1. Stays of children from 0 to 3 years old in nursery schools or daycare centers.

  2. Custodial service, dining service and extracurricular activities for children from 3 to 6 years old in educational centers.

  3. Hiring a person to take care of the minor.

• The maximum limit of the applicable deduction is 660 euros per year .

Requirements and other conditions for the application of the deduction

• That taxpayers develop activities as employees or self-employed that generate income from work or income from economic activities.

• That the sum of the general tax base and the taxpayer's savings, boxes [ 0435 ] and [ 0460 ] of the declaration, do not exceed the following amounts:

  • 33,000 euros in individual taxation.

  • 52,800 euros in joint taxation.

• That the payment of the expenses that give rise to the deduction be made by credit or debit card, bank transfer, personal check or deposit into credit institution accounts.

• In the case of deduction of the expenses of hiring an employed person, he or she must be registered in the special regime for Social Security household employees.