10.2.16. For daycare expenses for children under 3 years of age.

Taxpayers may deduct 15 percent of the amounts paid in the tax period for the custody expenses of children under 3 years of age in nurseries or early childhood education centers, with a maximum of 250 euros for each child enrolled in said nurseries or centers. The limit, in the tax period in which the child turns three years old, will be 125 euros.

Requirements:

1. Only those descendants who entitle the applicant to the application of the minimum for descendants will be taken into account.

2. That the sum of the general taxable base and the savings taxable base is less than 35,000 euros in individual declarations and less than 50,000 euros in joint declarations, provided that the savings taxable base, whatever the type of declaration, does not exceed 4,000 euros.

When the children who qualify for this deduction live with more than one taxpayer, the amount of the deduction will be prorated equally.

A nursery or early childhood education centre shall be understood to mean any centre authorised by the department responsible for education that is intended to provide care for children under three years of age.

Completion

For each child under three years of age, you must indicate the amount paid by the tax holder.

In the case of common children, you must indicate below whether or not they live with both parents.

If any of the children turned three years old in 2017, they must indicate this by marking the corresponding box with an “X.” We must bear in mind that only the amounts paid up to the date on which they turn three are deductible.

If the other parent had died during the 2017 financial year, the amounts applied that are deductible by him/her must be indicated in the corresponding box.