10.14.7. For expenses in schools, early childhood education centers or personnel hired for child care in small municipalities
A deduction of 30% may be applied to expenses in nursery schools, early childhood education centres or personnel hired to care for children up to three years of age, with a maximum limit of 600 euros per child.
Expenses shall be understood as amounts paid to schools or early childhood education centres for pre-registration, enrolment, attendance, during general and extended hours, and food, provided that they are not considered exempt income from work in kind.
The basis for this deduction will be limited for each child to the total amount of the actual non-subsidized expenses paid during the year to the school or early childhood education center.
Requirements
- That the taxpayer establishes his residence, within the tax period, in one of the small municipalities listed below and maintains it on the date of the tax accrual.
- That the taxpayer lives with the child under three years of age and is entitled to apply the minimum for descendants.
- The application of this deduction is linked to the minimum for descendants, therefore – regardless of who pays the expenses and the matrimonial economic regime – it will be applied to both parents, prorating between them the total amounts paid and the maximum limit of the deduction. On the other hand, if only one of the parents is entitled to the minimum for descendants, he or she will apply the deduction for the total amount paid with the maximum limit of 600 euros. In the event of the death of one of the parents entitled to the minimum for descendants, a 50% deduction will be applied to each of the parents up to the date of death and subsequently the deduction will be applied to the remaining amount paid to the surviving spouse. The sum of all deductions may not exceed 600 euros, nor may the deduction applicable to the deceased exceed 300 euros for each “common” child.
- That the parent(s) carry out an activity on their own or as an employee outside the family home at least during the period in which the minor is in school or the staff assigned to his/her care is hired.
- That the minor is enrolled in a school or childcare center in La Rioja, at least half of the established working day, or that there is proof of the existence of a person with an employment contract and registration with Social Security corresponding to “Household Employees-Family Caregivers” or similar.
- That the general taxable base subject to taxation does not exceed 18,030 euros in an individual declaration or 30,050 in a joint declaration. Provided that the taxable savings base subject to taxation does not exceed the amount of 1,800 euros.
List of municipalities in La Rioja for the purposes of this deduction . The list is in alphabetical order and preceded by the municipality code.
12. Abalos.
33. Aguilar del Rio Alhama.
48. Ajamil of Cameros.
70. Alcanadre.
99. Alesanco.
103. Aleson.
125. Cameros Almarza.
131. Angustian.
146. Anguiano.
159. Arenzana from Below.
162. Arenzana from Above.
178. Arnedillo.
197. Arrubal.
201.Ausejo.
223. Sulphur.
239. Badaran.
244. Baths.
257. Baths of Rioja.
276. Berceo.
282. Bergasa.
295. Bergasillas Lower Town.
309. Bezares.
316. Bobadilla.
321. Brieva de Cameros.
337. Briñas.
342. Briones.
355. Big head of Cameros.
374. Camprovín.
380. Channels of the Sierra.
393. Taps of Rio Tuerto.
407. White hair.
414. Cardenas.
435. Chestnut groves of Rioja.
440. Castroviejo.
453. Cellorigo.
488. Cidamón.
491. Cihuri.
504. Cirueña.
511. Peg.
526. Cordovín.
532. Corera.
547. Cornago.
550. Corporal.
563. Cuzcurrita from the Tirón River.
579. Daroca from Rioja.
585. Enciso.
602. Stollo.
624. Foncea.
630. Fonzaleche.
658. Galbarruli.
661. Galilee.
677.Cameros Chicken Coop.
683. I moan.
696. Groats.
700. Record them.
722. Herce.
738. Herramelluri.
743. You were boiling.
756. Ant.
769. Little Ant.
775. Cameros stoves.
781. Moncalvillo ovens.
794. Orphans.
808. Igea.
815. Cameros milestone.
820. Cameros Lagoon.
836. Jubera Lagoon.
867. Ledesma de la Cogolla.
873. Leiva.
889. Leza of the Leza River.
913. Luminaries.
928. Delicacy.
934. Mansilla de la Sierra.
949. Apple orchards of Rioja.
952. Hoax.
965. Medrano.
987. Munilla.
1004. Wall of Waters.
1011. Wall in Cameros.
1032. Nalda.
1047. Navajun.
1063. Nestares.
1079. It snows in Cameros.
1098. Ochánduri.
1085. Or with.
1102. Ojacastro.
1119. Ollauri.
1124. Nettle of Cameros.
1130. Pazuengos.
1145. Pedroso.
1158. Pinillos.
1183. Pradillo.
1196. Prejano.
1217. Rabanera.
1222. Rasillo de Cameros (The)
1238. Redal (The)
1269. Castle Oaks.
1275. Rodezno.
1281. Sajazarra.
1308. The village of San Millan de la Cogolla is a small town in the province of Cuenca, ...
1315. Saint Millan of Yecora.
1320. Saint Roman of Cameros.
1392.Saint Torquatus
1341. Santa Coloma.
1354. Saint Engracia of Jubera.
1367. Saint Eulalia Lower.
1406. Santurce de Rioja.
1413. Santurdejo.
1434. Flake.
1449. Sorzano.
1452. Sotés.
1465. Soto in Cameros.
1471. Terror.
1487. Tirgo.
1490. Tobia.
1503. Storms.
1531. Tower in Cameros.
1510. Small tower in Cameros.
1525. Tower over Alesanco
1546. Torremontalbo.
1559. Treviana.
1578. Tricio.
1584. Tudelilla.
1601. Uruñuela.
1618. Valdemadera.
1623. Valgañón.
1639. Sucker.
1644. Ventrosa.
1657. Viguera.
1660. Villalba de Rioja.
1676. Villalobar de Rioja.
1695. Villanueva de Cameros.
1709. Villar de Arnedo (The).
1716. Villar de Torre.
1721. Villarejo.
1737. Villarroya.
1742. Villarta-Quintana.
1755. Villavelayo.
1768. Villaverde de Rioja.
1774. Villoslada de Cameros.
1780. Viniegra from Below.
1793. Vineyard of Above.
1807. Zarraton.
1814. Brambleclaw.
1835. Fox.
Completion
You must enter the corresponding municipality code and, in addition, you must complete the following for each child who is entitled to the deduction:
- the amounts paid during the year that give rise to the deduction
- It will reflect YES when both parents have the right to the minimum for descendants and NO when the minimum corresponds only to one of the parents.
- the NIF of the person employed at home, school, center or daycare center
- If the other parent has died during the year, you must indicate this and record the amount of the deduction applied by him/her.