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Form 100. 2020 Personal Income Tax Return Declaration

10.13.3. For daycare expenses

Taxpayers may deduct 20 percent of the amounts paid for educational expenses incurred during the tax period with the limit of 1,000 euros for each of the children or descendants who generate the right to the deduction.

Requirements

  1. Educational expenses that entitle the deduction are those incurred during the tax period by children or descendants and foster children that entitle the child to the minimum for descendants.
  2. The cohabitation requirement must be met on the date the tax is due. In the case of shared custody, cohabitation is deemed to have occurred on the date of accrual of the tax for both parents, regardless of which parent they actually live with on that date.
  3. In the case of marriages under a community property regime, the amounts paid shall be deemed to be attributed to the spouses in equal parts. In the case of married couples under a different regime or de facto couples, each of the members must prove that they have paid the childcare expenses in order to apply the deduction on the amount paid.
  4. When the minor lives with more than one parent, guardian or adoptive parent, the amount of the deduction, if they opt for individual taxation, will be prorated equally in the tax return of each of them.
  5. These must be expenses corresponding to the First Cycle of Early Childhood Education stage taken in centres authorised and registered by the competent Department of Education.
  6. The sum of the general and savings tax bases does not exceed 30,000 euros for individual taxation and 50,000 euros for joint taxation.

  7. Taxpayers must retain, for the maximum limitation period, the invoices proving the expenses that entitle them to the deduction.

Deduction base

The basis of the deduction will be:

  • Custody, meaning such expenses as the amounts paid to nurseries and early childhood education centers for the pre-registration and enrollment of said minors.
  • Feeding
  • Acquisition of clothing for exclusive school use

The deduction base will be reduced by the amount of scholarships and grants obtained from any Public Administration that cover all or part of the aforementioned expenses.

Completion

In both sections each taxpayer will reflect the amount paid by him. In the case of marriages under a community property regime, it is presumed that the expense has been paid by both parties even if the payment could have been made by only one of them .

Section A) will only be completed in the case of married couples with children in common when both parents pay childcare expenses for said children and have not opted for individual data capture.

In all other cases, Section B) must be completed. Additionally, the number of people entitled to the deduction with respect to these children will be indicated, indicating a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents entitled to it.