Tax Agency:Frequently asked questions and examples

It means that women with children under three years of age entitled to apply the tax-free threshold for descendants and who are registered in the corresponding Social Security or mutual benefit regime as employed or self-employed, will be able to reduce the total tax liability of their Personal Income Tax up to 1,000 euros a year when they pay childcare expenses in authorised nurseries or childhood education centres.

In the year in which the youngest child turns three, they can apply the deduction to expenses incurred after the child turned three up to the month before the child can start the second childhood education cycle.

Authorised nurseries or children's centres must submit an information return on the minors and the expenses giving entitlement to the application of the increase in the maternity deduction.

Therefore, the information return for expenses in nurseries or authorised child education centres -form 233- must be submitted EXCLUSIVELY by the nurseries or authorised child education centres, not by the parents.

Authorised nurseries or child education centres must fill in the Declaración informativa por gastos en guarderías o centro de educación infantil autorizados - modelo 233 - (informative declaration for expenses in authorised nurseries or child education centres).

The content of the information return for expenses in authorised nursery schools or child education centres - form 233 - is as follows:

Identification (NIF, name and surname) of the mother or person who has sole custody.
Identification (NIF, name and surname) of the other parent.
Identification (name, surname, date of birth and, if applicable, NIF) of the child under 3 years of age.

Children under 3 years of age enrolled in the centre who turn three years old during the year shall also be included:in this case the information shall be extended to the months after the child reaches that age until the month prior to the month in which the child can start the second cycle of nursery education.

- Please indicate the full months in the nursery/childcare centre.

This includes the months contracted in full, even if part of them are non-teaching months.

- Annual expenses paid to the nursery/childcare centre.

For the determination of this amount , the amounts paid by the company in which the mother, father, adoptive parent, guardian or foster carer of the child works and the subsidised amounts paid to the nursery/child education centre will NOT be taken into account (i.e. they will not be subtracted from the total cost) (the latter will be filled in the following field).

In other words, in this field, the total amount of the childcare should be entered, regardless of whether part of this amount is subsidised or paid by the company in which either parent or guardian works.

- Subsidised amount: the subsidised amount paid directly to the approved nursery/childcare centre.

You must include amounts paid to you during the year that meet the following requirements:

be paid to nurseries or approved childcare centres.
Registration and enrolment fees, attendance, general and extended hours, and meals are paid.
Both the amount paid by the mother and the amount paid by the other parent, adopter, guardian or foster carer shall be taken into account.
The full amount of the authorised day-care or nursery school fees shall be entered, irrespective of who paid them: mother/father/guardian/guardian or company in which either of them works.

The subsidised part of the price shall also not be deducted from this total amount.Subsidised amounts paid directly to the approved day nursery or pre-school centre must be included in the field 'Subsidised amount'.

Several examples are available at the end of the FAQ section.

The deadline for filing form 233 shall be the month of January of each year in relation to the information corresponding to the immediately preceding year.

EXCEPTIONALLY, FOR 2018, the deadline for submission shall be between 1 January and 15 February 2019.

Form 233 is filed online using the Internet:

e-certificate or e-DNI
individuals:alternatively with Cl@ve,

The filing of form 233, "Information return for expenses in nurseries or authorised child education centres" shall correspond to:

If the publicly-owned nurseries or childcare centres have their own NIF, each of them must submit their own information return.
If they do not have their own tax number, an informative declaration must be submitted with the tax number of the department, council or agency that owns them.

A single informative declaration must be submitted (in this case, the authorisation number or code of any of the institutions whose children are included in the declaration should be entered in the field "Authorisation of the institution").

This is without prejudice to the possibility of filing an initial informative return (stating the authorisation code of the centre and the minors in the care of said centre) and subsequently, and always within the deadline for filing, to file as many complementary returns (complementary returns by addition) as deemed necessary to complete the information on the NIF/taxpayer (with information on all their operations regardless of the authorised centre in which they are carried out).

The declaration must be submitted by the private entity operating the service.

However, when the indirect management of the service does NOT include the management of the collection from the parents of the day-care centre, and consequently the entity (day-care centre or authorised early childhood education centre) does not have the necessary information, the declaration must be submitted by the public body that issues and collects the receipts.

Private entities that have more than one approved centre must submit an informative declaration (in this case, the authorisation number or code of any of the centres whose minors are included in the declaration should be entered in the field "Centre authorisation").

This is without prejudice to the possibility of filing an initial informative return (stating the authorisation code of the centre and the minors in the care of said centre) and subsequently, and always within the deadline for filing, to file as many complementary returns (complementary returns by addition) as deemed necessary to complete the information on the NIF/taxpayer (with information on all their operations regardless of the authorised centre in which they are carried out).

NO.

For the application of this state deduction it is not necessary to provide any supporting document issued by the authorised nursery or childhood education centre.

It is only necessary that the authorised day nursery or nursery school correctly submits the information declaration, form 233.

Frequently asked questions and examples

FAQs

What is the increase in the deduction for maternity when paying childcare costs for a child under three years of age in nurseries or authorised child education centres?

What are the reporting obligations for day-care centres or childcare centres?

Which form should be filled in?

What information must be included in Form 233?

What expenses should be included by the approved day nursery/child day-care centre in the field 'Annual expenses paid to approved day nursery/child day-care centre'?

What is the period for filing form 233?

How do I file Form 233?

Who must submit the informative declaration in the case of publicly owned nursery schools or kindergartens:each centre independently, even if they do not have a tax identification number (NIF), or the public entity for all the centres it owns?

In the second case (if they do not have a TIN), how many declarations must be submitted:a single one for all the centres under its ownership or one for each of them?

In the case of indirectly managed centres, who must submit the declaration, the Administration that owns the centre or the private entity that manages the service?

In the case of private entities that have more than one authorised centre, how many declarations must be submitted: one declaration for all the centres they have authorised, even if they are located in different provinces, or one for each authorised centre?

Is it necessary for parents to request proof from the nursery or approved nursery school in order to be able to apply the increase in the maternity deduction for expenses in nurseries or approved nursery schools?