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Form 100. Personal Income Tax Declaration 2018

10.8.15. For care of minor children

Taxpayers who, for work reasons, whether self-employed or employed, have to leave their minor children in the care of a person employed as a domestic worker or in daycare centers or childcare centers, may choose to deduct any of the following amounts:

  • 30 per 100 of the amounts paid in the tax period to the household employee, with the maximum limit of 322 euros in individual taxation and in joint taxation.

  • The 100 per 100 of the pre-registration and registration expenses paid, as well as the expenses for attendance during general and extended hours and food expenses, provided that they have been incurred for full months, in Schools, Centers and Childcare Centers of the Community of Castilla y León, registered in the Registry of Centers for the reconciliation of family and work life, with the maximum limit of 1,320 euros in taxation individual as well as joint taxation.

When more than one taxpayer is entitled to apply this deduction with respect to the same descendants, its amount will be prorated among them in equal parts.

Requirements:

  1. That on the date of accrual of the tax, the children to whom the "minimum for descendants" applies are less than 4 years of age.

  2. That both parents carry out an activity on their own or as an employee, for which they are registered in the corresponding Social Security or Mutual Insurance regime. The deduction will be applied exclusively for the amounts paid in the period of time in which both spouses carry out self-employed or self-employed activities.

  3. That, in the event that the deduction is applicable for custody expenses for a person employed as a domestic worker, he or she is registered in the Special System for Domestic Employees of the General Social Security Regime.

  4. That the total tax base reduced by the personal and family minimum does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in the case of taxation joint. This requirement will be controlled by the program.

The total amount of this deduction plus the amount of public subsidies received for this concept may not exceed, for the same year, the total amount of the actual expenditure thereof, in this case the maximum amount of the deduction being reduced by the necessary amount.

Balances pending application :

In the event that the taxpayer does not have sufficient full autonomous quota to apply the total deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the three following tax periods until exhausted, in If applicable, the total amount of the deduction.

When the entire deduction has not been exhausted in said periods, you may request payment of the amount that remains to be applied.

Completion

The expenses paid by children under 4 years of age on the tax accrual date (normally December 31, 2018) and, where applicable, the subsidies received will be reflected.

You must also indicate the NIF of the person employed by the home or the school, center or childcare center.