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Form 100. Personal Income Tax Return 2018

10.12.12 For the care of children under three years of age

Taxpayers will be able to deduct:

  1. 20 percent of the contributions paid by the taxpayer to the Special System for Domestic Employees of the General Social Security Regime, with a limit of 400 euros per year.

  2. 30 percent in the case of taxpayers who are heads of a large family with a limit of 500 euros annually.

Requirements:

  • The taxpayer must be registered with Social Security as the employer of a family home, have employed and paid contributions for one or more persons under the Special System for Household Employees of the General Social Security Regime during the period.

  • That the person or persons hired provide services for the head of the family home, at least 40 hours per month.

  • The employer taxpayer and, where applicable, the other parent of the child under three years of age must carry out an activity on their own or as an employee for which they are registered with the corresponding Social Security or mutual insurance scheme for at least 183 days within the financial year.

  • Parents must have the right to apply the minimum for descendants for that child under three years of age.

  • That the sum of the general tax base and the taxpayer's savings, together with that corresponding to the entire family unit, does not exceed the amount of multiplying the number of members of said family unit by 30,000 euros.

Completion: You must indicate in the corresponding box the amounts contributed to Social Security with the right to the deduction, and if applicable, check the large family box.