10.13.3. For daycare expenses for children under 3 years old

Taxpayers will be able to deduct percent of the amounts paid for childcare expenses in nurseries and schools for children under three years of age, with a maximum of 330 euros in individual taxation and 660 euros in joint taxation, for each child of that age.

In the case of family units consisting of only one parent and minor children, the maximum deduction limit will be 660 euros in individual or joint taxation, for each child of that age.

Requirements

1. That both spouses work outside the family home. In the case of single-parent families, the father or mother who has custody of the child works outside the family home.

2. That both spouses, or the father or mother in the case of single-parent families, obtain income from personal work or from business or professional activities.

   In the case of taxpayers who died on a day other than December 31, the deduction cannot be applied as they do not meet the requirement of being part of a family unit.

   In the case of single-parent families, where there is a circumstance of shared custody, only the father or mother who forms a family unit with the children may apply the deduction.

3. That the general tax base, less the personal and family minimum, is less than 19,360 euros, in individual declarations, and less than 33,880 euros in joint declarations, provided that the savings tax base, whatever the type of declaration, does not exceed 1,202.02 euros. In the case of family units consisting of the father or mother and minor children, the general tax base, less the personal and family minimum, must be less than 19,360 euros, provided that the savings tax base does not exceed 1,202.02 euros. These limits will be controlled by the program.

Large family

Family units that are considered large families may apply this deduction when the general tax base minus the personal and family minimum is less than 44,000 euros, provided that the savings tax base does not exceed 1,202.02 euros. These limits will be controlled by the program.

Completion

In the row corresponding to the order number of the children, the amount of expenses paid by each child who meets the requirements will be indicated.

When the amount paid corresponds to the spouses in equal parts, it will be reflected in the corresponding boxes of column "By both spouses". If the expenses correspond only to the holder of the declaration, they will be reflected in column "By the holder of the declaration".

If the person entitled to the deduction is part of a large family, he or she must check the corresponding box in the data capture window.