10.7.18. For daycare expenses

15% of the amounts paid in the tax period for daycare or custody expenses for daughters or sons under 3 years of age in daycare centers or early childhood education centers, with a maximum of 250 euros for each daughter or son enrolled in said daycare centers or centers.

However, the deduction limit will be 125 euros in the tax period in which the daughter or son turns 3 years old.

Requirements and conditions

• That the sum of the general tax base and the savings base does not exceed 27,000 euros in individual taxation or 36,000 euros in joint taxation.

• To apply the deduction, only those sons or daughters who give the right to apply the minimum for descendants in the terms provided for in the Personal Income Tax Law will be taken into account.

  In the event that more than one taxpayer is entitled to apply the deduction, the maximum amount (250 or 125) will be prorated among them.

• Each parent can only apply the deduction for the amounts paid by him or her. 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.

  When a daughter or son turns three years old during the tax period, the amounts paid corresponding to the month in which he or she reaches that age will be taken into account.

• In the event of the death of one of the parents before December 31, the deceased may apply the deduction for the amounts paid up to the date of death, prorating the maximum limit of the deduction between the parents if both lived with the child on the date of death and have the right to apply the minimum for descendants on his behalf.

  The survivor will apply the deduction for the total amount paid. The maximum deduction limit for the surviving spouse will be reduced by the proportional part of the deduction that the deceased spouse would have applied.

• A nursery or early childhood education centre shall be understood to be any centre authorised by the competent Department of Education that is intended for the custody or first cycle of early childhood education of girls and boys under 3 years of age.

• Custody expenses shall be understood as the amounts paid to nurseries and early childhood education centers for the pre-registration and enrollment of said minors, attendance, during general and extended hours, and food, provided that they have occurred for full months and are not considered to be exempt income from work in kind by application of the provisions of the Personal Income Tax Law.

  The amounts paid must be reduced by the amount of any scholarships or grants obtained from any Public Administration that cover all or part of the custody costs. This reduction will be applied individually for each daughter or son who benefits from the scholarships or grants.

Completion

For each of the children who are entitled to the deduction, the amount paid by the holder of the declaration that, in accordance with the above, is considered to be custody expenses must be completed.

In addition, it will indicate whether both parents are entitled to apply the minimum for descendants, whether the son or daughter has turned three years old in the year and will record the NIF of the nursery or early childhood education center.