For daycare expenses
Regulations: Art. 1.Three Text Consolidated of the legal provisions in force in the Region of Murcia regarding transferred taxes, approved by Legislative Decree 1/2010, of November 5
Amount and maximum limit of the deduction
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20 percent of the amounts paid for educational expenses incurred during the tax period by children or descendants who meet the requirements indicated.
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The amount to be deducted will not exceed 1,000 euros for each of the children or descendants who generate the right to the deduction.
Requirements and other conditions for the application of the deduction
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The educational expenses that entitle you to this deduction are those incurred during the tax period by the children or descendants for whom they are entitled to the minimum for descendants regulated in the Law of Personal Income Tax .
Therefore, persons linked to the taxpayer by reason of foster care in accordance with the terms established in article 58 of Law 35/2006 are considered descendants.
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This must be expenses corresponding to the stage of the First Cycle of Early Childhood Education referred to in article 14.1 of Organic Law 2/2006, of May 3, on Education, taken in centers authorized and registered by the Ministry responsible for education.
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That the sum of the general and savings tax bases , sum of boxes [0435] and [0460] of the declaration, does not exceed :
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Once the above requirements have been met, only those taxpayers who live with their children or descendants who are enrolled in school on the date the tax is due will be entitled to apply for the deduction.
Clarifications:
- If child only lives with one of the parents on the tax accrual date, the deduction can only be applied by him or her and for the total amount of the amounts paid to him or her.
- However, in the case of joint custody , both parents can apply the deduction, even if the children are not effectively living with one of them on the date the tax accrual occurs, with the amount of the deduction being prorated as long as both have borne the cost of daycare. If only one of them has paid the amount, he or she will be the one who can apply the percentage of the deduction on said amount.
- In the event that the descendant had died in the tax period, the taxpayer may also apply the deduction, provided that he or she lived with him or her at the date of his or her death.
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When the minor lives with more than one parent, guardian or adoptive parent , the amount of the deduction will be prorated equally in the declaration of each of them , in the event that they opt for individual taxation.
Clarifications:
- Therefore, in the event that both parents pay the nursery expenses , if both are entitled to the deduction, each may deduct 20% of the amount paid, with a maximum of 500 euros each, while if only one of them is entitled to it, they could deduct 20% of the amount paid, with a maximum limit of 1,000 euros.
- Similarly, in the event of the death of the other parent or adoptive parent , if both pay expenses for a child during the year (even if before the death only the deceased paid them), the maximum limit of the deduction will be prorated equally between them.
- If the descendant lives with both married parents under a community property regime it is presumed that the expense has been paid by both parents even if the payment could have been made by only one of them. If they file taxes jointly, they can apply the percentage of the deduction to the total amount paid. If they pay taxes separately, the amount of the deduction will be prorated equally between both parties with a limit of 500 euros for each.
- On the other hand, if it is a matter of marriages under a different regime or de facto couples , each of the members must justify that they have covered the childcare expenses in order to apply the deduction, with the limit being prorated equally if both are entitled to it. If only one of them has made the payment, this will be the only one who applies the deduction.
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Taxpayers must retain, for the maximum limitation period, the invoices proving the expenses that entitle them to the deduction.
Deduction base
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The deduction base will consist of the amounts paid for the concepts of :
- Custody
For these purposes, the amounts paid to nurseries and early childhood education centres for the pre-registration and enrolment of said minors will be considered custody expenses.
- Food and
- Purchase of clothing for exclusive school use.
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This deduction base will be reduced by the amount of the scholarships and grants obtained from any Public Administration that cover all or part of the aforementioned expenses.
The reduction will be applied individually to each of the descendants who benefit from the scholarships and grants.