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Form 100. Personal Income Tax Return Declaration 2017

10.8.15. For the care of minor children

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

  • 30 percent of the amounts paid in the tax period to the household employee, with the maximum limit of 322 euros in individual taxation as well as in joint taxation.

  • 100 percent of the pre-registration and enrollment fees, as well as the costs of attendance during general and extended hours and food costs, provided they have occurred for full months, in Schools, Centers and Child Care Centers of 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 in individual and joint taxation.

When more than one taxpayer is entitled to apply this deduction in respect of the same descendants, its amount will be prorated among them in equal parts.

Requirements:

  1. That on the date the tax becomes due, the children to whom the "minimum for descendants" applies are under 4 years of age.

  2. That both parents carry out an activity on their own or as an employee, for which they are registered in the corresponding Social Security or Mutual Insurance scheme. The deduction will be applied exclusively to the amounts paid in the period of time in which both spouses carry out activities on their own or as employees.

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

  4. That the total taxable base reduced by the personal and family minimum does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in the case of joint taxation. This requirement will be controlled by the program.

The total amount of this deduction plus the amount of public subsidies received for this concept may not exceed, for the same financial year, the total amount of the actual expenditure thereof, in which case the maximum amount of the deduction will be reduced by the necessary amount.

Pending balances to be applied :

In the event that the taxpayer does not have sufficient regional tax to apply the full amount of the deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the following three tax periods until the full amount of the deduction is exhausted, if applicable.

When the deduction has not been fully exhausted in said periods, the payment of the amount remaining to be applied may be requested.

Completion

The expenses incurred by children under 4 years of age on the tax accrual date (normally December 31, 2017) will be reflected, as well as any subsidies received, if applicable.

You must also indicate the NIF of the person employed at the home or at the school, center or daycare center.