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Form 100. Personal Income Tax Return 2021

10.12.12 For the care of children under three years of age

Taxpayers will be able to deduct:

  1. 20% of the contributions paid by the taxpayer to the Special System for Domestic Employees of the General Social Security Regime, with a limit of 400 euros per year.

  2. 30% in the case of taxpayers who are the owners of a large family with a limit of 500 euros annually.

    The deduction will be applicable for contributions made in the months of the tax period in which the taxpayer has at least one child under 3 years of age for whom the minimum for descendants applies. For this purpose, the contributions made for the month in which the child turns three years old will be computed as a deduction base, as well as, where applicable, the death of the minor, but not the following:

Requirements

  • The taxpayer must be registered with Social Security as the employer of a family home, have employed and paid contributions for one or more persons under the Special System for Household Employees of the General Social Security Regime during the period.

  • That the person or persons hired provide services for the head of the family home, at least 40 hours per month.

  • The employer taxpayer and, where applicable, the other parent of the child under three years of age must carry out an activity on their own or as an employee for which they are registered with the corresponding Social Security or mutual insurance scheme for at least 183 days within the financial year.

  • Parents must have the right to apply the minimum for descendants for that child under three years of age.

  • That the sum of the general tax base and the taxpayer's savings, together with that corresponding to the entire family unit, does not exceed the amount of multiplying the number of members of said family unit by 30,000 euros. For the purposes of applying the deduction, the taxable base of your family unit will be taken into account in an aggregate manner, regardless of whether or not there is an obligation to file a tax return. In the case of joint taxation, the taxable base of said declaration will be the one taken into account for the purposes of the established limit.

Completion

If the sum of the general and savings tax bases of all members of the family unit of which the taxpayer may be a part exceeds the result of multiplying 30,000 euros by the number of them, he or she is not entitled to the deduction and therefore should not reflect data in this window. If this is not the case, you will enter the amounts paid into Social Security that give you the right to the deduction and, if you are part of a large family, you will indicate this in the corresponding box.