10.14.9. For children from 0 to 3 years old enrolled in school in any municipality
For each child aged 0 to 3 years enrolled in schools or child care centres in any municipality in La Rioja, deduct 100 percent of the schooling expenses of each child aged 0 to 3 years with a maximum amount of up to 600 euros per year , depending on their general taxable base (Box 0505 on page 15), subject to the rates of the autonomous scale of each declaration, whether joint or individual, with the following limits:
| Net tax base subject to taxation | Maximum deduction limit |
|---|---|
| 12,450 euros or less | 600 euros |
| Between 12,450.01 and 20,200 euros | 550 euros |
| Between 20,200.01 and 35,200 euros | 500 euros |
| Between 35,200.01 and 50,000 euros | 400 euros |
| Between 50,000.01 and 60,000 euros | 250 euros |
| Between 60,000.01 and 120,000 euros | 100 euros |
| More than 120,000 euros | 0 euros |
In the case of parents with the right to deduct for the same descendants, if they file individual returns, the maximum deductible amount per taxpayer will be 50 percent of those indicated in the table above, calculated based on the general taxable base of each of them.
Note: If the taxable base of savings exceeds the amount of 1,800 euros, the limit to be applied for this deduction will be that of the immediately lower amount bracket, with a minimum of 100 euros.
Requirements
- That the taxpayer has his habitual residence in the Autonomous Community of La Rioja.
- That the taxpayer, on the date the tax becomes due, lives with the minor and is entitled to the minimum for descendants. If the child turns three during the year, the deduction may be applied for schooling expenses paid up to the month prior to reaching that age. The deduction may also be applied for schooling expenses incurred by children who died during the year. The deduction may also be applied for children of whom the taxpayer has joint custody, even if they live with the other parent on the date the tax is due.
- That the children are enrolled, for a minimum period of 6 months, in a nursery school or centre in La Rioja. In the event of the death of a child, this minimum period will not apply.
Completion
For each child entitled to a deduction, you must complete the total amount paid by the tax return holder.
You must also indicate, in this order, whether both parents are entitled to the minimum for descendants, and the NIF of the school or child care center.
The maximum deduction limits, according to the general taxable base, are controlled by the program.