10.10.9. For caring for children up to and including the age of 14

Amount and requirements

Taxpayers who, for work reasons, whether employed or not, have to leave their children up to 14 years of age inclusive in the care of a domestic employee, or in nurseries, leisure centres, urban camps, sports centres, play centres or similar, authorised by the competent regional or local administration, may deduct:

10% of the amounts paid in the period, with maximum limit of 400 euros per family unit provided that the following requirements are met:

• That on the date the tax accrual occurs, the children are 14 years old or younger.

• Both parents must be self-employed or employed for a purpose for which they are registered with Social Security or a mutual fund.

• If the deduction is applicable for expenses of a household employee, he or she must be registered with the corresponding Social Security system.

• If the deduction is applicable for expenses in nurseries, leisure centres, urban camps, sports centres, play centres or similar, the corresponding invoice will be required.

• That you have the right to apply the minimum per descendant for each of the children for whom the deduction is to be applied.

• That the total taxable base does not exceed 28,000 euros in individual taxation or 45,000 euros in joint taxation.

  If you are part of a large family that habitually resides in a municipality or local entity with fewer than 3,000 inhabitants, there will be no limit on taxable bases.

  Habitual residence will be determined in accordance with the criteria established in the Personal Income Tax Law, applying them to the municipality or minor local entity.

For the purposes of this deduction, the family unit is understood to be the cohabitation unit (married couples, de facto couples, registered or not) so that the limit of 400 euros will be applied to the sum of the deduction applicable by all members of the family, prorating its amount based on the amounts paid by each of the parents.

Completion

If you have had your habitual residence in a municipality or smaller local entity with a population of less than 3,000 inhabitants and you are part of a large family, you will tick the box provided for this purpose.

In addition, the taxpayer will complete the amount paid by him and, in addition, depending on the case, the additional information in sections A) and B).

Section A)

1. Marriages with children common to both spouses and/or non-common children. In this section, the declarant will complete the amount paid by his/her spouse, provided that the latter meets the requirements to be entitled to the deduction.

2. De facto couples with children common to both members of the couple and/or non-common children. In this section, the declarant will fill in the amount paid by his/her partner, provided that he/she meets the requirements to be entitled to the deduction.

Section B)

Unless the taxpayer is married or in a de facto relationship, the declarant will fill in this section with the amount paid by the other parent when he or she has joint custody of all of his or her children and the other parent meets the requirements to be entitled to the deduction.

If you have exclusive custody and guardianship of any of your children for whom you pay expenses, you will not complete this section.