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Form 100. Personal Income Tax Declaration 2018

10.4.15. For expenses related to descendants or foster children under 6 years of age

Taxpayers may deduct 40 percent of the annual amount paid for the expenses derived from the provision of the following services to descendants or foster children under six years of age:
a) Stays of children from 0 to 3 years old in nursery schools or daycare centers.
b) Custodial service, dining service and extracurricular activities for children from 3 to 6 years old in educational centers.
c) Hiring a person to take care of the minor.

Maximum limit: The deduction has a maximum limit of 600 euros per year per child.


1- That taxpayers carry out activities as an employee or self-employed person that generate income from work or income from economic activities.
2- That the sum of the general tax base and the taxpayer's savings does not exceed the following amounts:
- 30,000 euros in individual taxation.
- 48,000 euros in joint taxation.
3- That the payment of the expenses that give rise to the deduction be made by credit or debit card, bank transfer, personal check or deposit into credit institution accounts.

.4- In the event of deduction of the expenses of hiring an employed person, he or she must be registered in the special regime for Social Security household employees.
5- When two taxpayers have the right to apply this deduction and opt for the individual declaration, it must be prorated between them in equal parts.
6- If the descendant or foster child stops being under six years of age throughout the year, the deduction must be prorated by the number of days in which the descendant or foster child has been under six years of age during the calendar year. The deduction must also be prorated if the descendant was born or adopted during the year, or the minor has been fostered throughout the year.

IMPORTANT: This deduction is not applicable to those taxpayers who died before December 31, 2018.


You must indicate for each child who generates the right to deduction, the amounts paid, and, where applicable, the number of days in which the minor meets the requirements.