10.4.15. For expenses related to descendants or foster children under 6 years of age for reasons of conciliation

Amount

1. In general (tax periods ending on December 31)

   Taxpayers may deduct 40% of the annual amount paid for expenses arising from the provision of the following services to descendants or foster children under six years of age:

   • Stays for children aged 0 to 3 years in nursery schools or daycare centres.

   • Custody service, dining service and extracurricular activities for children aged 3 to 6 in educational centres.

   • Hiring a person to care for a minor.

   The deduction has a maximum limit of 660 euros per year per child.

2. Taxpayers who died on a day other than December 31

   Taxpayers may deduct 40% of the annual amount paid for expenses arising from the provision of the following services to descendants or foster children under six years of age:

   • Stays for children aged 0 to 3 years in nursery schools or daycare centres.

   • Custody service, dining service and extracurricular activities for children aged 3 to 6 in educational centres.

   • Hiring a person to care for a minor.

   The deduction has a maximum limit of 600 euros per year per child.

Requirements and conditions

• That taxpayers carry out activities as employees or self-employed persons that generate income from work or income from economic activities.

• That the total taxable base does not exceed 33,000 euros for individual taxation and 52,800 euros for joint taxation.

  In the case of taxpayers who died before 31/3/2022 the total taxable base cannot exceed 30,000 euros.

• That the payment of expenses that give rise to the deduction is made by credit or debit card, bank transfer, personal check or deposit into credit institution accounts.

• In the event of deduction of the costs of hiring an employee, the employee must be registered in the special regime for domestic employees of Social Security.

• When two taxpayers are entitled to apply this deduction and choose to file an individual tax return, it will be shared equally between them.

• If the descendant or foster child ceases to be under six years of age during the year, the deduction will be prorated by the number of days that the descendant or foster child was under six years of age during the calendar year.

  The deduction must also be prorated if the descendant was born or adopted during the year, or the minor was fostered during the year.

Completion

For each descendant or foster child who generates the right to deduction, you must indicate the amounts paid, the number of people entitled to the deduction and, where applicable, the number of days on which the minor meets the requirements.