10.10.8. For daycare expenses for children under 4 years old

Taxpayers with children under four years of age on the date the tax becomes due may apply a deduction of 10% of the amounts paid in the tax period for daycare expenses in early childhood education centres authorised by the competent Department of Education, with a maximum of 220 euros per year for all children.

Requirements

• That the general and savings tax bases do not exceed 19,000 euros in the case of individual taxation or 24,000 euros in the case of joint taxation.

• You will be entitled to apply the deduction for each child for whom you are entitled to the minimum for descendants.

• Only parents who live with their children on the date the tax is due will be entitled to take the deduction. When a child lives with both parents, the amount of the deduction will be prorated equally in the tax return of each of them if they opted for individual taxation, regardless of whether the expense was paid by both or not.

Completion

You must reflect the amounts paid for daycare expenses separately depending on whether the children live with both parents or with just one of them.