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It consists of women with children under three years of age with the right 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 Subsequently, they are registered in the corresponding Social Security or mutual insurance scheme with a minimum period, in the latter case, of 30 days of contributions, they may reduce the differential contribution of their Personal Income Tax by up to 1,000 euros per year for each child under three years of age. when they pay custody expenses in daycare centers or authorized early childhood education centers.
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 daycare centers or children's centers must present an informative declaration on the 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 daycare centers or early childhood education centers - model 233 - must be submitted EXCLUSIVELY by authorized daycare centers or early childhood education centers, not by parents.
Following the doctrine established by the Supreme Court, in the case of early childhood education centers they will be those authorized by the corresponding educational Administration, while in the case of daycare centers they will be those that have the authorization that is necessary for the opening and operation of the activity of custody of minors in daycare centers, according to the regulatory provisions applicable to this type of center.
In addition to the early childhood education centers authorized by the corresponding educational Administration, with the aim of facilitating the application of the deduction in the personal income tax model and in accordance with the doctrine established by the Supreme Court, daycare centers that do not have authorization from the competent educational authority, may present the informative declaration referred to in article 69.9 of the RIRPF (form 233).
For these purposes, the fields related to the authorization data of the competent educational administration, until now mandatory, become optional.
In this way, all daycare centers that have 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 , informing the potential beneficiaries of this deduction.
Authorized daycare centers or early childhood education centers must complete the Informative declaration for expenses in authorized daycare centers or early childhood education centers - form 233 -.
The content of the Informative Declaration for expenses in authorized daycare centers or early childhood education centers - model 233 - is as follows:
- Identification (NIF, name and surname) of the mother or person who has exclusive custody.
- 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 old enrolled in the center who turn three years old during the year will also be included: in this case the information will be extended to the months after reaching said age until the previous month to the one in which the minor can begin the second cycle of early childhood education.
- The full months in the nursery/early childhood education center will be indicated.
The fully contracted months are understood to be included even if part of them are non-teaching.
- Annual expenses paid to the daycare/early childhood education center.
To determine this amount the amounts paid by the company in which the mother, father, adopter, guardian work will NOT be taken into account (that is, they will not be subtracted from the total cost). or care of the minor nor the subsidized amounts paid to the daycare/early childhood education center (the latter will be completed in the following field).
That is, in this field the total amount of the daycare will be entered, regardless of whether a part of this amount is subsidized or paid by the company in which any of the parents or guardians work.
- Subsidized amount : the subsidized amount paid directly to the authorized daycare/early childhood education center.
It must include the amounts that have been paid during the year and that meet the following requirements:
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Are satisfied to authorized daycare centers or early childhood education centers.
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They are paid for registration and enrollment, attendance, during general and extended hours, and food.
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Both the amount paid by the mother and the amount paid by the other parent, adopter, guardian or foster child will be considered.
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The total amount of the price of the authorized daycare or early childhood education center will be entered, regardless of who has paid for it: mother/father/guardian/guardian or company in which any of them works.
Nor will the part of the price that is subsidized be subtracted from this total amount. Subsidized amounts paid directly to the authorized daycare or early childhood education center must be included in the “Subsidized amount” field.
At the end of the frequently asked questions section you have several examples.
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.
Model 233 is presented online through:
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e-certificate or e-DNI
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individuals: alternatively with Cl@ve,
The presentation of model 233, "Informative declaration for expenses in daycare centers or authorized early childhood education centers" will correspond to:
- If publicly owned daycare centers or children's centers have their own NIF, each of them must present their informative declaration.
- If they do not have their own NIF, an informative declaration will be submitted with the NIF of the department, department or agency that owns them.
A single informative declaration must be submitted (in this case, the authorization number or code of any of the centers whose minors are included in the declaration will be entered in the "Center Authorization" field).
All this without prejudice to the possibility of submitting a first informative declaration (stating the authorization code of the center and the minors in custody at said center) and subsequently, and always within the submission deadline , present as many complementary (complementary by addition) as is considered necessary to complete the information of the NIF/tax payer (with the information of all its operations regardless of the authorized center in which they are carried out).
The declaration must be presented 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 daycare center, and consequently the entity (daycare center or authorized early childhood education center) does not have the necessary information, the declaration must be presented by the public entity. that issues and collects receipts.
Private entities that have more than one authorized center must submit an informative declaration (in this case, the authorization number or code of any of the centers whose minors are included in the declaration will be entered in the "Center Authorization" field).
All this without prejudice to the possibility of submitting a first informative declaration (stating the authorization code of the center and the minors in custody at said center) and subsequently, and always within the submission deadline , present as many complementary (complementary by addition) as is considered necessary to complete the information of the NIF/tax payer (with the information of all its operations regardless of the authorized center in which they are carried out).
If the filer of form 233 is an authorized early childhood education center, it is not necessary for the parents to provide, when submitting the personal income tax return, any proof issued by the authorized early childhood education center.
If the declarant of form 233 is a daycare center that has the necessary authorization for the opening and operation of the child custody activity in daycare centers (according to the applicable regulatory provisions), in principle it is not necessary for the parents to contribute, when submitting the personal income tax return, no receipt issued by the authorized early childhood education center.