Tax Agency: Frequently Asked Questions and Examples

This consists of women with children under three years of age who are entitled to apply the minimum for descendants who, at the time of the child's birth, receive contributory or assistance benefits from the unemployment protection system, or who at that time or at any time thereafter are registered with the corresponding Social Security or mutual fund scheme with a minimum period, in the latter case, of 30 days of contributions, may reduce the differential rate of their personal income tax by up to 1,000 euros per year for each child under three years of age when they pay childcare costs in authorised nurseries or early 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.

Authorized nurseries or child care centers must submit an informative declaration on minors and the expenses that entitle them to the application of the increase in the maternity deduction.

Therefore, the Informative Declaration for expenses in authorized nurseries or early childhood education centers -form 233- must be submitted EXCLUSIVELY by the authorized nurseries or early childhood education centers, not by the parents.

Following the doctrine established by the Supreme Court, in the case of early childhood education centres, these will be those authorised by the corresponding educational Administration, while in the case of nurseries, these will be those that have the authorisation required for the opening and operation of the activity of custody of minors in nurseries, according to the regulatory provisions applicable to this type of centre.

In addition to the child care centres authorised by the corresponding educational administration, with the aim of facilitating the application of the deduction in the IRPF model and in accordance with the doctrine established by the Supreme Court, nurseries that do not have authorisation from the competent educational authority may submit the information declaration referred to in article 69.9 of the RIRPF (model 233).

For these purposes, the fields related to the authorization data of the competent educational administration, which were previously mandatory, become optional.

In this way, all daycare centers that have the authorization to open and operate the activity of child custody in daycare centers, according to the regulatory provisions applicable to this type of centers, can submit form 233 , reporting the potential beneficiaries of this deduction.

Authorized nurseries or early childhood education centers must complete the Informative declaration for expenses in authorized nurseries or early childhood education centers - form 233 -.

The content of the Informative Declaration for expenses in authorized nurseries or early childhood education centers - model 233 - is the following:

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

Children under 3 years of age enrolled in the centre who turn three in the year will also be included: in this case the information will be extended to the months following the child's turning that age until the month before the child can begin the second cycle of early childhood education.

- The complete months will be indicated in the nursery/early childhood education center.

Months contracted in full are understood to be included even when part of them are non-teaching months.

- Annual expenses paid to the nursery/early childhood education center.

To determine this amount amounts paid by the company in which the mother, father, adoptive parent, guardian or foster parent of the minor works, and the subsidized amounts paid to the nursery/early childhood education center will NOT be taken into account ##1## (i.e. will not be subtracted from the total cost) (these latter will be completed in the following field).

That is, the total cost of the nursery will be recorded in this field, regardless of whether part of this amount is subsidized or paid by the company where either of the parents or guardians works.

- Subsidized amount : the subsidized amount paid directly to the authorized nursery/early childhood education center.

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

Be satisfied at authorized daycare centers or early childhood education centers.
Payment is made for registration and enrollment, attendance, during general and extended hours, and food.
Both the amount paid by the mother and the amount paid by the other parent, adopter, guardian or foster parent will be considered.
The total amount of the price of the authorized nursery or early childhood education center will be recorded, regardless of who paid it: mother/father/guardian/caretaker or company where any of them works.

The portion of the price that is subsidized will not be deducted from this total amount. Subsidised amounts paid directly to the authorised nursery or early childhood education centre must be included in the “Subsidised amount” field.

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

The deadline for submitting Form 233 will be the month of January of each year in relation to the information corresponding to the immediately preceding year.

EXCEPTIONALLY, FOR 2018 , the submission period will be between January 1 and February 15, 2019.

Form 233 is submitted online through:

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

The presentation of form 233, "Informative declaration for expenses in authorized nurseries or early childhood education centers" will correspond to:

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

A single information declaration must be submitted (in this case, the authorization number or code of any of the centers whose minors are listed in the declaration must be entered in the "Center authorization" field).

All of this without prejudice to the possibility of submitting an initial information declaration (indicating the authorization code of the center and the minors in the custody of said center) and subsequently, and always within the submission period , submit as many complementary declarations (complementary by addition) as is considered necessary to complete the information of the NIF/taxpayer (with the information of all their operations regardless of the authorized center in which they are carried out).

The declaration must be submitted by the private entity that manages the service.

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

Private entities that own more than one authorized center must submit an information declaration (in this case, the authorization number or code of any of the centers whose minors are listed in the declaration will be entered in the "Center authorization" field).

All of this without prejudice to the possibility of submitting an initial information declaration (indicating the authorization code of the center and the minors in the custody of said center) and subsequently, and always within the submission period , submit as many complementary declarations (complementary by addition) as is considered necessary to complete the information of the NIF/taxpayer (with the information of all their operations regardless of the authorized center in which they are carried out).

If the declarant of form 233 is an authorized early childhood education center, it is not necessary for the parents to provide, when filing the personal income tax return, any supporting document issued by the authorized early childhood education center.

If the declarant of form 233 is a nursery that has the necessary authorisation for the opening and operation of child care activities in nurseries (according to the applicable regulatory provisions), in principle it is not necessary for the parents to provide, when filing the personal income tax return, any supporting document issued by the authorised early childhood education centre.

Frequently asked questions and examples

FAQs

What does the increase in the maternity deduction consist of when expenses are paid for the custody of a child under three years of age in authorized nurseries or early childhood education centers?

What information obligations must nurseries or childcare centres comply with?

Which nurseries or early childhood education centres are considered “authorised”?

Which form should be completed?

Which form should be completed?

What information should be included in Form 233?

What expenses should the licensed daycare or early childhood education center include in the “Annual expenses paid to the licensed daycare or early childhood education center” field?

What is the deadline for submitting Form 233?

How do I submit Form 233?

Who must submit the information declaration in the case of public nurseries or early childhood education schools: Each centre independently, even if they do not have a tax identification number (NIF), or the public entity for all those centres that are its property?

In the second case (if they do not have a NIF), how many declarations must be submitted: a single one for all the centers 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 authorized center, how many declarations must be submitted? A single declaration for all authorized centers, even if they are located in different provinces, or one for each authorized center?

Is it necessary for parents to provide additional documentation when filing their personal income tax return applying the increase in the maternity deduction for expenses in authorized nurseries or early childhood education centers?