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Form 100. Personal Income Tax Declaration 2018

10.10.8. For daycare expenses for children under 4 years of age

Taxpayers with children under four years of age on the tax accrual date may apply a deduction of 10% of the amounts paid in the tax period for daycare expenses in authorized early childhood education centers. by the Department responsible for education, with a maximum of 220 euros per year for all children.


  • That the general and savings tax bases do not exceed 19,000 euros in the case of individual taxation or 24,000 euros in the case of joint taxation.

  • You will have the right to apply the deduction for each child for whom you are entitled to the minimum for descendants.

  • Only parents who live with their children on the date of tax accrual will have the right to make the deduction. When a child lives with both parents, the amount of the deduction will be prorated equally in the declaration of each of them in the event that they opt for individual taxation, regardless of whether or not the expense has been paid by both.

Completion : You must reflect the amounts paid for daycare expenses separately depending on whether the children live with both parents, or with only one of them.