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Practical manual for Income Tax 2024. Part 2. Autonomous community deductions

For the care of minor children

Regulations: Articles 5.1 and 10 Text Consolidated legal provisions of the Community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12

Amounts and maximum limits of deductions

Taxpayers who, for work reasons, self employed or employed, have leave their minor children in the care of a domestic employee or in daycare centers or child care may choose to deduct any the following amounts

  1. 30 percent of the amounts paid in the tax period to the household employee , with a maximum limit of 322 euros , both in individual and joint taxation.

  2. 100% of the pre-registration and enrollment fees paid, as well as the costs of attendance during general and extended hours and food expenses , provided that they have occurred for full months, in schools, centers and child care centers in the Community of Castilla y León, registered in the Registry of Centers for the reconciliation of family and work life, with a maximum limit of 1,320 euros both in individual and joint taxation.

Deduction base

  • In case a) of the deduction for child care (per household employee) the base will be made up of the amounts paid to the household employee. 

    However, if public subsidies have been received for this purpose, the total amount of the deduction plus the amount of said subsidies may not exceed the actual expenditure, in which case the maximum amount of the deduction will be reduced by the necessary amount. If the sum does not exceed the expenditure, the subsidy should not be subtracted.

  • In case b) of the deduction for child care (for daycare expenses), the basis of the deduction will be constituted by the amounts paid to nursery schools, child care centers and nurseries in the terms indicated above, reduced, where applicable, by the amount of the subsidies received for this concept. 

    However, in the event that the taxpayer is entitled to the increase in the state deduction for maternity referred to in article 81.2 of the Tax Law the amount of the same will reduce the of this deduction determined in accordance with the previous points. In this case, the limit of 1,320 euros will be reduced by the amount to which the taxpayer is entitled by the state deduction.

Requirements and other conditions for the application of the deduction

  • That, on the tax accrual date (normally, December 31), the children to whom the minimum for descendants applies were under 4 years of age .

  • That both parents carry out a activity on their own or as an employee, for which they are registered in the corresponding Social Security or Mutual Insurance scheme.

  • That, in the event that the deduction is applicable for custody expenses for a household employee , this person is registered in the Special System for Household Employees of the General Social Security Regime .

    Note: Taxpayers entitled to the deduction must indicate the NIF of the person employed in the home, school, child care center or nursery in Annex B.4 of the declaration.

  • That the general tax base plus the savings tax base less the personal and family minimum (boxes [0435] , [0460] and [0520] of the declaration, respectively) does not exceed the following amounts:

    • - 18,900 euros in individual taxation.

    • - 31,500 euros in joint taxation.

  • When more than one taxpayer is entitled to apply this deduction with respect to the same descendants, the amount of the sums paid will be prorated equally among them, respecting, in all cases, the maximum limit of the deduction .

    If the economic regime of the marriage is community property , the amounts paid for the care of the children correspond to the spouses in equal parts, so each of them will apply the deduction for the amounts that correspond to them. If the economic regime of the marriage is separation of property or there is no marriage between the spouses , the deduction will be applied by the spouse or spouses who have paid the expenses, for the amounts actually paid.

  • The total amount of the deduction applied by both parents , plus the amount, where applicable, of the increase in the state deduction for maternity, plus the amount of public aid received for this concept may not exceed, for the same financial year, the total amount of the actual expenditure on nursery schools, childcare centres and daycare centres.

    If the amount of all the deductions and public aid mentioned exceeds the expenses paid by the nursery, the maximum amount of the deduction will be reduced by the necessary amount. This reduction must be made proportionally to the deduction applied by each of the parents, regardless of which parent the aid is attributed to.

    For these purposes, the calculation to reduce the maximum amount of the deduction by the necessary amount is carried out independently for each of the children if they come from different parents.

  • Taxpayer will not be entitled to apply this deduction when he or she has opted to apply for public aid and benefits granted by the Regional Government of Castile and León of similar nature for the care of minor children and they have been granted.

    To this end, it is noted that this deduction is compatible with the receipt of the aid regulated in ORDER FAM/882/2021, of July 12, which approves the regulatory bases for granting the " Bono Concilia " to families in Castilla y León for the reconciliation of personal, family and work life in the care of children from zero to three years of age, as it is not of a similar nature, in accordance with the criteria sent by the Autonomous Community.

    The amount of the Concilia Bonus received does not count for the purposes of verifying that the total amount of the deduction applied by both parents plus, where applicable, the amount of the increase for the state deduction for maternity and that of other public aid received for the concept of care of minor children, exceeds the expense actually incurred for said concept, nor in the consequent reduction of the maximum deductible amount if this assumption were to occur.

    is additionally noted that this deduction is compatible with the receipt of " ## Aid for reduced working hours and leave of absence " regulated by ORDER FAM/1454/2023, of December 18, which approves the regulatory bases for the granting of subsidies for the reconciliation of personal, family and work life in Castilla y León. The amount received for these benefits for reduced working hours and leave of absence also does not count for the purposes mentioned in the previous paragraph.

Outstanding balances generated in fiscal years 2021 and 2022

Taxpayers who in the two years mentioned had the right to apply this deduction and did not have sufficient autonomous tax base to apply the total amount generated by said deduction will retain the right to apply the amount not deducted in the consecutive tax periods until, where applicable, the total amount of the deduction is exhausted.

Therefore, in the Personal Income Tax return for the year 2024, the possibility of applying the amount generated in the year 2021 and not deducted ends, and you may, where appropriate, as indicated in the following paragraph, request the Regional Government of Castile and León to pay the amount that remains to be applied.

If the entire deduction is not finally applied, they may request the Junta de Castilla y León, in accordance with the procedure established in Order EYH /706/2015, dated August 24 ( BOCyL of September 1), to pay the amount that remains to be applied.

Compatibility

This deduction is compatible with the application of the regional deductions "For birth or adoption of children" and "For multiple births or adoptions."