Skip to main content
Practical manual for Income Tax 2020.

For expenses related to descendants or foster children under six years of age for conciliation reasons

Regulations: Art. 6 bis of the Revised Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6.

Amount of deduction

40 percent of the annual amount paid for expenses derived from the provision of the following services to descendants or foster children under six years of age:

  1. Stays for children aged 0 to 3 years in nursery schools or daycare centres.
  2. Custody service, dining service and extracurricular activities for children aged 3 to 6 in educational centres.
  3. Hiring a person to care for a minor.

Maximum deduction limit

  • The maximum limit of the applicable deduction is 600 euros per year .
  • When two taxpayers have the right to apply this deduction and choose to file individually, the maximum limit of the deduction must be prorated between them in equal parts .
  • If all the descendants or foster children cease to be under six years of age during the year, the maximum limit of the deduction (600 euros) must be prorated by the sum of the number of days in which the descendants or foster children were under six years of age during the calendar year. The maximum deduction limit must also be prorated in the same way if the descendants were born or adopted during the year, or if the minors were taken in during the year.

Requirements and other conditions for the application of the deduction

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

  • That the sum of the taxpayer's general and savings tax base, boxes [ 0435 ] and [ 0460 ] of the declaration, does not exceed the following amounts:

    • - 30,000 euros in individual taxation.
    • - 48,000 euros in joint taxation.
  • 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.