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Practical manual for Income Tax 2022.

For daycare expenses

Regulations: Art. 3.bis and 13 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures

Amount of deduction and maximum limit

  • The 30 percent of the amounts paid in the tax period for the custody expenses of daughters or sons under 3 years of age in nurseries or early childhood education centers.

  • Deduction limit

    1. In general , the deduction will have a maximum amount of 500 euros for each daughter or son enrolled in said nurseries or centers.

      In the case of taxpayers who died before December 31, the deduction may be applied for the amounts paid up to the date of death, prorating the maximum limit of the deduction between the parents if both live with the child on the date of death and are entitled to apply the minimum for descendants on his behalf.

      As regards the application of the maximum deduction limit, the surviving parent must reduce the proportional part of the deduction that the deceased spouse would have applied in that tax period in such a way that, in no case, the deduction limit exceeds the legal limit.

    2. In particular , the deduction limit, in the tax period in which the daughter or son turns 3 years old, will be 250 euros .

      The amounts paid that give rise to the deduction will be those corresponding to the tax period in which the daughter or son turns three years old, with a limit of 250 euros.

Deduction base

  • These must be amounts paid for the following custody costs :

    - pre-registration and registration of children under 3 years of age,

    - assistance, during general and extended hours, and

    - feeding.

  • The amounts that benefit from the deduction are exclusively those that correspond to expenses that have occurred for complete months .

  • The amounts paid must be reduced by the amount of any scholarships or grants obtained from any Public Administration that cover all or part of the custody costs. This reduction will be applied individually for each daughter or son who benefits from the scholarships or grants.

  • Nor are amounts that are considered exempt income in kind for the taxpayer by application of the provisions of article 42.3 included. 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) Law Income Tax ].

Requirements and other conditions for the application of the deduction

  • Amounts for custody expenses must be paid to nurseries or early childhood education centers .

    For the purposes of applying this deduction, a nursery or early childhood education centre shall be understood as any centre authorised by the competent Department of Education that has as its purpose the custody or first cycle of early childhood education of girls and boys under 3 years of age.

  • For the application of this deduction, only those daughters or sons who entitle the applicant to the application of the minimum for descendants in article 58 of the Personal Income Tax Law ## into account.

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

    • 27,000 euros in individual taxation.

    • 36,000 euros in joint taxation

  • When daughters or sons who entitle the deduction live with more than one taxpayer, the amount of the will be prorated equally, provided that they entitle deduction to the minimum for descendants to more than one taxpayer.

    Clarifications:

    • Each parent may only apply the deduction for the amounts paid by him or her, although in the case of married couples under a community property regime, the amounts paid will be understood to be attributed to the spouses in equal parts.　

    • In cases where more than one taxpayer is entitled to apply the deduction, the apportionment refers exclusively to the limit of 500 euros, since each taxpayer will apply the deduction for the amounts paid by him.　

    • If the amounts have been paid by both parents and they meet the requirements relating to cohabitation and the right to the minimum for descendants, the deduction will be prorated, even if one of the parents cannot apply it because they have a total taxable income of more than 27,000 euros or because they reside in another Autonomous Community.　

    • In cases of joint custody and guardianship in which both parents pay amounts and are entitled to the minimum for descendants, the deduction will be prorated between them, even if the son or daughter does not live with both of them at the same time, provided that the son or daughter entitles the parent to the application of the minimum for descendants.　

Note: Taxpayers entitled to the deduction must enter in box [0210] of Annex B.4 of the declaration form the NIF of the authorized nursery or early childhood education center.