10.5.9. For daycare expenses

For childcare expenses in nurseries for children under 3 years of age , taxpayers who legally hold parental authority or guardianship over them may deduct 15 percent of the amounts paid in the tax period, with a maximum of 400 euros per year for each child.

Requirements:

• Holders of parental authority or guardianship must have worked outside the family home for at least 900 hours during the tax period.
• None of the holders of parental authority or guardianship must obtain income (general tax base plus savings tax base) greater than 39,000 euros in the tax period. In joint taxation, this requirement will be deemed to be met if the family unit's income does not exceed 52,000 euros. This requirement will be controlled by the program.
• A nursery school shall be understood to be any centre authorised by the competent Department of the Government of the Canary Islands for the care of children under three years of age.
• When two or more taxpayers are entitled to the deduction and do not choose, or cannot choose, joint taxation, the amount will be prorated between them in equal parts.
• The deduction and its limit in the tax period in which the child turns 3 years old will be calculated in proportion to the number of months in which the requirements for applying the deduction are met.
• Childcare expenses must be justified with the corresponding invoice for that expense, which must meet all the conditions established in the Regulation governing billing obligations.

Completion

For each child for whom you are entitled to the deduction, you must indicate:

• If the child has turned three years old during the year, you must indicate the number of months in which he or she was under three years old in the 2017 year.

• The amount of expenses incurred during the period for which the deduction is eligible.

• The number of people entitled to apply the deduction: "1" when only the selected holder can apply it; "2" when it can be applied by two people, etc.