Skip to main content
Practical manual for Income Tax 2020.

Amount of additional increase

  • The increase in the deduction may be from to 83.33 euros for each month of tax period in in which the previously mentioned requirements regarding beneficiaries, children who entitle them to the deduction and custody expenses are met simultaneously.

  • For the purposes of calculating the number of months for calculating the increase, the following rules will be taken into account:

    1. The determination of the children will be made according to their situation on the last day of each month.

    Note: However, in the tax period in which the youngest child turns three years old, the number of months in that year will be extended, provided that the other requirements are met, to the months following the child's reaching that age until the month before the month in which the second cycle of early childhood education can begin.

    2. The requirement to register in the corresponding Social Security or Mutual Insurance scheme will be deemed to have been met when this situation occurs on any day of the month .

    3. The months to be taken into consideration will only be those in which the expenses paid are made full month.

    For these purposes, months contracted in full will be deemed to be included even when part of them are non-teaching months.

  • In the event that there are several taxpayers entitled to the application of the increase in respect of the same foster or protected person, its amount will be prorated among them in equal parts .