For expenses related to descendants or foster children under six years of age for conciliation reasons

Regulations: Art. 6 bis Revised Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6

Amounts and maximum limits of deductions

In general : 40% of the annual amount paid for expenses derived from the provision of the following services to descendants or foster children under six years of age:
1. Stays for children aged 0 to 3 years in nursery schools or daycare centres.
2. Custody service, dining service and extracurricular activities for children aged 3 to 6 in educational centres.
3. Hiring a person to care for a minor.
In such cases the maximum limit of the deduction applicable will be 660 euros per year.
50% of the annual amount paid for the above expenses in the case of taxpayers who on the date of accrual of the tax meet any of the following requirements:
- Are under 36 years old .
- Have been recognized as having a degree of disability equal to or greater than 33% .
- They are entitled to the minimum for disability of ascendants or descendants in the IRPF .
- They are the father, mother or parents who live with the child or children subject to parental authority and who are part of a large family , in the terms established by article 6 of Law 8/2018, of July 31, on support for families.
- They are the father or mother who live with the child or children subject to parental authority and who are part of a single-parent family with two or more sons or daughters of those provided for in article 7.7 of Law 8/2018, of July 31, on support for families.
In all the above cases the maximum amount of the deduction will be 900 euros per year .

Requirements and other conditions for the application of the deduction

That taxpayers carry out activities as employees or self-employed that generate income from work or income from economic activities.
That the sum of the taxpayer's general tax base and savings, boxes [0435] and [0460] of the declaration, does not exceed the following amounts:
1. In general:
  - - 33,000 euros in individual taxation.
  - - 52,800 euros in joint taxation.
2. In the case of large or single-parent families:
  - 39,600 euros in individual taxation.
  - 63,360 euros in joint taxation.
That the payment of expenses that give rise to the deduction is made by credit or debit card, bank transfer, personal check or deposit into credit institution accounts.
In the event of deduction of the costs of hiring an employee, the employee must be registered in the special regime for domestic employees of Social Security.
When two taxpayers are entitled to apply this deduction and opt for individual filing, the maximum limit of the deduction must be prorated between them in equal parts.
If all the descendants or foster children cease to be under six years of age during the year , the maximum limit of the deduction (660 or 900 euros) must be prorated by the sum of the number of days in which the descendants or foster children have been under six years of age during the calendar year. The maximum deduction limit must also be prorated in the same way if the descendants were born or adopted during the year, or if the minors were taken in during the year.

For taxpayers who died before November 26, 2023

Amounts and maximum limits of deductions

40 percent of the annual amount paid for expenses derived from the provision of the following services to descendants or foster children under six years of age:
1. Stays for children aged 0 to 3 years in nursery schools or daycare centres.
2. Custody service, dining service and extracurricular activities for children aged 3 to 6 in educational centres.
3. Hiring a person to care for a minor.
The maximum limit of the applicable deduction is 660 euros per year .

Requirements and other conditions for the application of the deduction

That taxpayers carry out activities as employees or self-employed that generate income from work or income from economic activities.
That the sum of the taxpayer's general and savings tax base, boxes [ 0435 ] and [ 0460 ] of the declaration, does not exceed the following amounts:
- 33,000 euros in individual taxation.
- 52,800 euros in joint taxation.
That the payment of expenses that give rise to the deduction is made by credit or debit card, bank transfer, personal check or deposit into credit institution accounts.
In the event of deduction of the costs of hiring an employee, the employee must be registered in the special regime for domestic employees of Social Security.