Skip to main content
Form 100. Personal Income Tax Declaration 2018

10.2.16. For daycare expenses for children under 3 years of age.

Taxpayers may deduct 15 percent of the amounts paid in the tax period for the expenses of custody of children under 3 years of age in daycare centers or early childhood education centers, with a maximum of 250 euros for each child enrolled in said nurseries or centers. The limit, in the tax period in which the child turns three years of age, will be 125 euros.


  1. Only those descendants who qualify for the application of the minimum for descendants will be taken into account.

  2. That the sum of the general taxable base and the taxable savings base is less than 35,000 euros in individual returns and less than 50,000 euros in joint returns, provided that the savings taxable base, regardless of the type of return, does not exceeds 4,000 euros.

When the children who qualify for this deduction live with more than one taxpayer, the amount of the deduction will be prorated equally.

A nursery or early childhood education center will be understood to be any center authorized by the department responsible for Education whose purpose is the custody of children under three years of age.


You must indicate for each child under three years of age the amount paid by the holder of the declaration.

In the case of common children, you must then indicate whether or not they live with both parents.

In the event that any of the children reach the age of three in 2018, they must indicate this by marking the corresponding box with an “X”, we will have to take into account that only the amounts paid up to the date on which they meet the age of three are deductible. three years.

In the event that the other parent had died during the 2018 financial year, the deductible amounts applied by him must be reflected in the corresponding box.