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Form 100. Personal Income Tax Return Declaration 2017

10.15.6. By reconciling work with family life

For the reconciliation of work and family life: 418 euros for each child over three years old and under five years old. This deduction will correspond exclusively to the mother.

The same deduction will also apply to each minor, over three years of age and under five years of age, who is fostered in permanent care. However, the deduction may be applied, regardless of the age of the minor, during the fourth and fifth year following the date of the administrative resolution by which the foster care was formalized, provided that it is still in force on the last day of the tax period, or on the date of the administrative resolution by which it was formalized on a provisional basis in the case of foster care that is to be established judicially.

In the case of adoption, the deduction may be applied, regardless of the age of the minor, during the fourth and fifth years following the date of registration in the Civil Registry.

In the event of the death of the mother, or when custody is exclusively awarded to the father, the latter will be entitled to the pending deduction, provided that he meets the other requirements.

When there are several taxpayers entitled to apply this deduction with respect to the same child or foster child, the amount will be prorated among them in equal parts.

Requirements:

  1. Minors who generate the right to the deduction must also give the right to the minimum for descendants.

  2. The mother must be self-employed or employed by someone else for which she is registered in the corresponding Social Security or mutual insurance scheme.

  3. That the sum of the general taxable base and the taxable base of the taxpayer's savings does not exceed 25,000 euros in individual taxation or 40,000 in joint taxation.

The deduction will be calculated in proportion to the number of months in which the above requirements are met simultaneously, understanding for this purpose that:

  • The determination of the children who are entitled to the deduction will be made according to their situation on the last day of each month.

  • The requirement to register with the corresponding Social Security or mutual insurance scheme is met in the months in which this situation occurs on any day of the month.

Limit:

The deduction will be limited for each child to the total contributions and fees to Social Security and alternative mutual funds accrued in each tax period.

These contributions must have been accrued from the day the child turns three years old until the day before he or she turns five years old.

For the purposes of calculating this limit, contributions and fees will be computed in their full amounts, without taking into account any bonuses that may apply.

DEDUCTION LIMIT

The full amount of the deduction will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base is less than 23,000 euros in individual taxation, or less than 37,000 euros in joint taxation.

When the sum of the general taxable base and the savings taxable base is between 23,000 and 25,000 euros in individual taxation, or between 37,000 and 40,000 euros in joint taxation, the deduction amounts and limits will be as follows:

  1. In individual taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general taxable base and savings and 23,000)

  2. In joint taxation, the result of multiplying the deduction amount or limit by a percentage obtained by applying the following formula: 100 X (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 37,000)

Completion

A data capture window will open in which you must provide the information necessary to calculate the deduction amount:

  1. In the corresponding section of the window, you must indicate the period in which you carry out an activity as a self-employed person or as an employee, marking the months in 2016 in which you carry out the activity. If the activity is carried out throughout the year, you must mark an "X" in the box indicated at the beginning of the window.

  2. You must enter the amount of your Social Security (or alternative mutual fund) contributions in the corresponding section of the window for each month of the 2016 financial year. However, if the contributions for each month are equal to or greater than 34.83 euros (418/12), it will not be necessary to record them, but you must mark with an "X" the box provided for this purpose.

  3. When there are several taxpayers entitled to apply this deduction, you must indicate the number of people entitled to apply it.