10.3.13. For expenses of descendants in centers from 0 to 3 years

Taxpayers may apply a deduction of 15 percent of the amounts paid in the tax period for expenses of descendants, paid in centers for children from zero to three years of age, with the limit of 330 euros for each descendant who does not exceed the aforementioned age.

This deduction will only be applicable when the parents, adoptive parents or guardians live with the minor. When there is more than one taxpayer entitled to apply the tax benefit, the amount of the deduction will be prorated equally.

Only taxpayers whose taxable base does not exceed 25,009 euros for individual taxation or 35,240 euros for joint taxation will be entitled to this deduction.

If the minor turns three years old in the year, the deduction and the aforementioned limit will be calculated proportionally to the number of months in which the requirements are met.

Completion:

For each descendant (the program can include up to four descendants), you must indicate the amount paid, the number of people entitled to the deduction, and if the minor turns three during the year, the number of months elapsed, including the month of the year in which they turn three.