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Form 100. Personal Income Tax Return 2021

10.15.5. For the amounts allocated to non-occasional custody in nurseries and early childhood education centers of children or permanent foster children under three years of age

Amount

15% of the amounts paid during the tax period for non-occasional custody in nurseries and early childhood education centres of children or those in permanent care, under three years of age with a limit of 270 euros.

Requirements

  • That the parents who live with the minor carry out activities on their own or through others for which they receive income from work or economic activities.

  • That the sum of the general taxable base and the savings taxable base does not exceed 25,000 euros, in individual taxation, or 40,000 euros, in joint taxation.

  • The limit of this deduction will be prorated by the number of days in the tax period in which the child is under 3 years of age.

  • When two taxpayers are entitled to apply this deduction for the same child, the limit will be prorated between them in equal parts.

  • That the delivery of the monetary amounts that entitle the applicant to the application of the deduction be made by credit or debit card, bank transfer, personal check or deposit into accounts in credit institutions.

Limit

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros in joint taxation.

When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the deduction amounts and limits will be as follows:

  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general taxable base and savings and 23,000)

  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 37,000)

Completion

The amounts paid for each child or foster child that gives rise to the right to the deduction will be reflected.

Likewise, if the child or foster child has turned three years old during the year, he or she must indicate the number of days elapsed until the date on which he or she turned three years old.

In the case of marriage and if the amount paid corresponds to the spouses in equal parts, 50% of the total amount paid will be reflected.