10.5.9. For daycare expenses

For custody expenses in daycare centers for children under 3 years of age , taxpayers who legally have parental authority or guardianship over them may deduct 15 per 100 of the amounts paid in the tax period, with a maximum of 400 euros per year for each child.

Requirements:

• Holders of parental authority or guardianship must have worked outside the family home for at least 900 hours in the tax period.
• None of the holders of parental authority or guardianship must obtain income in the tax period (general tax base plus savings tax base) exceeding 39,000 euros. In joint taxation, this requirement will be considered met if the income of the family unit does not exceed 52,000 euros. This requirement will be controlled by the program.
• Day care will be understood as any center authorized by the competent Department of the Government of the Canary Islands for the custody of children under three years of age.
• When two or more taxpayers have the right to the deduction and do not opt, or cannot opt for joint taxation, their amount will be prorated between them in equal parts.
• The deduction and its limit in the tax period in which the child turns 3 years old will be calculated proportionally to the number of months in which the requirements for the application of the deduction are met.
• The childcare expense must be justified with the invoice corresponding to that expense, which must meet all the conditions established in the Regulations that regulate billing obligations.

Completion

For each child for whom you have the right to the deduction, you must indicate:

• If the child has turned three years old during the financial year, they must indicate the number of months in which they were under three years old in the 2018 financial year.

• The amount of expenses paid during the period in which you are entitled to the deduction.

• The number of people entitled to apply the deduction: "1" when only the selected owner can apply it; "2" when two people can apply it, etc.