For each child from 0 to 3 years old in nursery schools or early childhood education centers in any municipality of La Rioja

Regulations: Art. 32.6 Law 10/2017, of October 27, consolidating the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes.

Amounts and maximum limits of deductions

• The 20 percent of unsubsidized schooling expenses for each child aged 0 to 3 years

  For these purposes, schooling expenses shall be understood as the amounts paid to schools or early childhood education centres for the following concepts:

  • - pre-registration and registration of children under 3 years of age,
  • - assistance, during general and extended hours, and
  • - feeding.

  Provided that they are not considered exempt income in kind by the taxpayer pursuant to the provisions of Article 42.3. b) or d) of the Personal Income Tax Law, that is, by:

  • - The direct or indirect contracting by companies or employers of the first cycle of early childhood education service for the children of their employees in authorized nurseries or early childhood education centers [Art. 42.3.b) Personal Income Tax Law].
  • - The provision of preschool, infant, primary, compulsory secondary, high school and vocational training services by authorized educational centers, to the children of their employees, free of charge or at a price lower than the normal market price [Art. 42.3.d) Personal Income Tax Law].
• The basis for this deduction will be limited for each child to the total amount of the actual non-subsidized expense paid during the year to the school or early childhood education center.
• The maximum limit of the deduction is 600 euros per year , for each child from 0 to 3 years old.

Requirements and other conditions for the application of the deduction

• That the taxpayer has his habitual residence in the Autonomous Community of La Rioja .

• That the taxpayer, on the date of accrual of the tax (normally December 31), lives with the minor and is entitled to the minimum for descendants .

  If the child turns three during the year, the deduction may be applied for schooling expenses paid up to the month prior to reaching that age.

  The deduction may be applied to the schooling expenses of children who died during the year.

  Finally, the deduction can be applied for children for whom the taxpayer has joint custody, even if on the date the tax is due they live with the other parent, provided that they are entitled to the minimum for descendants.

• That each child from 0 to 3 years of age who may be entitled to the deduction is enrolled in a school or early childhood education center in any municipality of La Rioja.

  In the event of the death of the child or the taxpayer during the tax period, it will not be necessary to comply with the requirement of a minimum six-month registration period.

• That the general taxable base subject to taxation according to article 50 of the Personal Income Tax Law does not exceed the following amounts:

  • - 18,030 euros in individual declaration.
  • - 30,050 euros in joint declaration.

  Provided that, in addition, the taxable savings base subject to taxation according to article 50 of the Personal Income Tax Law does not exceed 1,800 euros .

  The amount of the general taxable base subject to taxation according to article 50 of the Personal Income Tax Law is the one reflected in box [0500] of the declaration.

  For its part, the amount of the taxable savings base subject to taxation according to article 50 of the Personal Income Tax Law is the one reflected in box [0510] of the declaration.

• In the case of parents with rights to deduction for the same offspring and who file individual returns, the amount will be prorated equally between both.

Note: Taxpayers entitled to the deduction must indicate the NIF of the school, center or daycare center in box [1076] of Annex B of the declaration.