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Form 100. Personal Income Tax Return 2024

10.5.9. For childcare expenses

Amount

18% of the amounts paid in the tax period for childcare expenses in daycare centers authorized for opening and operation, with a maximum of 530 euros per year for each child.

The base of the deduction will be reduced by the amount of aid granted by public authorities in the tax period in question, which covers all or part of the expenses that give rise to the deduction, provided that the aid is considered exempt income for personal income tax purposes.

Requirements and conditions

  • The taxpayer must be the parent or guardian with whom the children under 3 years of age live.

    Those persons linked to the taxpayer by reason of guardianship or unpaid foster care, in accordance with the terms provided for in current legislation, are considered descendants.

  • The sum of the general tax base and the savings tax base cannot exceed 45,500 euros for individual taxation or 60,500 euros for joint taxation.

  • A nursery school shall be understood to be any centre authorised by the competent Department of the Government of the Canary Islands for the care of children under three years of age.

  • When two or more taxpayers are entitled to the deduction and do not choose, or cannot choose, joint taxation, the amount will be prorated between them in equal parts.

  • The deduction and its limit in the tax period in which the child turns 3 years old will be calculated in proportion to the number of months in which the requirements for applying the deduction are met.

  • Childcare expenses must be justified with the corresponding invoice, which must meet all the conditions established in the Regulations governing invoicing obligations.

  • The application of this deduction is subject to the taxpayer's declaration of the tax identification number of the authorized daycare center and the amount paid during the tax period.

Completion

For each child for whom you are entitled to the deduction, you will enter:

  • When the child has turned 3 years old in the fiscal year, the number of months in which he or she was under three years old.

  • The amount of expenses paid by each descendant, taking into account that said amount must be reduced by the amount of aid granted by public administrations to cover the expense when they are considered exempt income.

  • The number of taxpayers eligible to apply the deduction: "1" when only the selected holder can apply it; "2" when it can be applied by two people, etc.

  • The nursery's NIF.