Tax Agency: FAQs and examples-FAQs

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 informative declaration on minors and expenses that give entitlement to the application of the increase in the deduction for maternity.

Therefore, the informative tax return for expenses in authorised nurseries or childhood education centre (form 233) must be filed EXCLUSIVELY, authorised nurseries or childhood education centres, not parents.

Authorised nurseries or childhood education centres must complete the Informative declaration for expenses in authorised nurseries or childhood education centre-Form 233 -.

The content of the Informative tax return for expenses in authorised nurseries or childhood education centre-form 233-is as follows:

Identification (NIF, first name and surname) of the mother or person who has been assigned the custody and custody in exclusive condition.
Identification (NIF, first name and last name) of the other parent.
Identification (name, surname, date of birth and, if applicable, NIF) of the child under 3 years old.

Those under 3 years of age who are enrolled at the centre who are three years old in the year will also be included: in this case the information it will be extended to months after this age is met until the month before the month in which the minor can start the second childhood education cycle.

- The full months will be indicated in the nursery/nursery school/children's education centre.

The months taken out are understood to be fully included even if part of them are non-reading.

- Annual expenses paid to the nursery/nursery school.

To determine this amount, NO account will be taken (i.e. the total cost will not be subtracted) for the amounts paid by the company in which the mother, father, adoptive parent, guardian or foster child work and the amounts paid to the childcare centre/children's education centre (the latter will be completed in the following field).

In other words, in this field the total amount of the nursery will be entered, regardless of whether part of this amount is subsidised or is satisfied by the company in which any of the parents or guardians work.

- Subsidised amount: the subsidised amount paid directly to the authorised nursery/nursery school.

It must include the amounts paid to it during the financial year and which meet the following requirements:

Are paid to authorised nurseries or childhood education centres.
Paid for registration and registration, attendance, general and extended hours, and food.
Both the amount paid by the mother and the amount paid by the other parent, adoptive parent, guardian or foster parent will be considered.
The total price of the authorised nursery or nursery school, regardless of who has paid it, will be entered: Mother/father/tutor/draver or company in which any of them works.

The part of the subsidised price will not be subtracted from this total amount. The subsidised amounts paid directly to the authorised nursery or nursery school must be included in the "Subsidized amount" field.

At the end of the FAQ section, there are several examples.

Form 233 will be filed in January of each year in relation to the information corresponding to the previous year immediately.

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

Form 233 is filed online through:

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

The presentation of Form 233, "Informative declaration for expenditure in authorised nurseries or childhood education centres," shall be:

If the nurseries or nursery centres that are owned by the public have their own NIF, each of them must submit their informative tax return.
If they do not have their own NIF, an informative tax return will be filed with the Tax ID of the department, department or department that owns them.

A single informative tax return must be filed (in this case, the "Centre authorisation" field must enter the number or authorisation code of any of the centres whose minors are included in the tax return).

All of this without prejudice to the possibility of filing a first informative tax return (stating the authorisation code of the centre and the minors under custody at the aforementioned centre) and subsequently, and always within the filing period, present as many complementary (complementary by addition) as considered necessary to complete the information on the Tax ID/Taxpayer (with information on all your transactions regardless of the authorised centre in which they are carried out).

The tax return must be filed by the private entity that manages the service.

However, when the indirect management of the service does NOT include the management of the collection to the parents of the nursery, and consequently the entity (nursery or authorised nursery school) does not have the necessary information, the declaration must be submitted by the public body that issues and charges the bills.

Private entities that have more than one authorised centre must file an informative tax return (in this case, the "Centre authorisation" field must state the number or authorisation code of any of the centres whose minors are included in the tax return).

All of this without prejudice to the possibility of filing a first informative tax return (stating the authorisation code of the centre and the minors under custody at the aforementioned centre) and subsequently, and always within the filing period, present as many complementary (complementary by addition) as considered necessary to complete the information on the Tax ID/Taxpayer (with information on all your transactions regardless of the authorised centre in which they are carried out).

NO .

For the purposes of this State deduction, no supporting document issued by the authorised nursery or childhood education centre is required.

Only the authorised nursery or childhood education centre must submit the informative tax return correctly, form 233.

FAQs and examples

FAQs

What does the increase in the deduction for maternity involve when paying child custody costs for children under the age of three in authorised nurseries or childhood education centres?

What is the obligation of information for nurseries or children's centres?

Which model should be completed?

What information should be included in form 233?

What expenses should the authorised nursery or childhood education centre be included in the "Annual expenses paid to the authorised nursery or nursery school?"

What is the deadline for filing form 233?

How is Form 233 presented?

Who must file the informative tax return for nurseries or schools for children with public ownership: Each centre, regardless of whether they do not have a tax identification number (NIF) or the public entity for all centres that are owned by them?

In the second case (if they do not have a Tax ID), how many tax returns should be filed: One for all the centres owned by them or one for each of them?

In the case of indirect management centres, who must file the tax return, 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 tax returns should be filed. a single tax return for all authorised centres, even if they are sent in different provinces, or one for each authorised centre?

Do parents need to request a supporting document from the authorised nursery or childhood education centre to apply the increase in the deduction for maternity for expenses in authorised nurseries or childhood education centres?