10,15,5. For amounts intended for non-occasional custody in nurseries and primary childhood education centres for children or permanent foster children under three years old
For amounts allocated, during the tax period, to non-occasional custody in nurseries and first cycle centres for children, children under 3 years of age or permanent foster care for children under three years of age: 15% Of the amounts paid, with a limit of 100 euros for every child under 270 years of age enrolled in these nurseries or childhood education centres. 3
In joint taxation, the maximum deduction limit will be 270 euros for each child.
Parents who live with the least develop activities for their own account or those who receive income from work or economic activities icas.If one of the parents carries out these activities only for part of the year, the deduction will be applied for the amounts paid in the period of the time in which both spouses carry out activities on their own account or as an employee.
The sum of the general net tax base and the net tax base of the savings is not greater than 25,000 euros, in individual taxation, or 40,000 euros, in joint taxation.
The limit of this deduction will be prorated by the number of days of the tax period in which the child is under 3 years old.
When two taxpayers have the right to apply this deduction for the same child, their limit will be prorated among them in equal parts.
The full amount of the deduction will only be applicable to taxpayers whose sum of the general net tax base and the net tax base of the savings is less than 23,000 euros in individual taxation, or less than 37,000 euros, in joint taxation.
When the sum of the general net tax base and the net tax base of the savings is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the amounts and deduction limits will be as follows:
In individual taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1-the coefficient resulting from dividing by 2,000 the difference between the sum of the general net tax base and the taxpayer's savings and 23,000)
In joint taxation, the result of multiplying the amount or deduction limit by a percentage obtained from the application of the following formula: 100 X (1-the coefficient resulting from dividing by 3,000 the difference between the sum of the general net tax base and the taxpayer's savings and 37,000)
The amounts paid by each child or foster child that give rise to the right to deduction will be reflected.
Similarly, if the child or foster child has reached the age of three during the financial year, they must indicate the number of days that have passed until the date of the age of three.
In the event of marriage and if the amount paid corresponds to the spouses in equal parts, 50% of the total amount paid will be reflected. 100