The Income Tax 25-26 campaign will once again be the moment in which millions of taxpayers will have to be accountable to the Treasury, reviewing whether the IRPF draft is payable or refundable. For this reason, it is advisable to pay attention to deductions, both state and regional, because they can help improve the final result of the declaration. In Castilla y León there is important tax aid for families with daycare expenses.
In this case, the regional regulations state that those who meet certain personal, economic and formal requirements can access a significant deduction for the amounts paid in authorized daycare centers or children’s centers. It is not money that is received automatically, but it is a tax benefit that can alleviate the cost of children’s schooling as long as it is correctly reflected in the declaration.
In Castilla y León (since there are other communities with similar deductions), the deduction is 100% of the pre-registration, registration, attendance and daycare expenses, up to a maximum of 1,320 euros per year. The deduction includes expenses for attendance during general and extended hours, but requires that they have been incurred for full months. Furthermore, not just any center will do, since minors must be enrolled in nursery schools, centers and daycare centers in Castilla y León registered in the registry of centers for the reconciliation of family and work life.
Additionally, to apply this deduction, children must be under 4 years old. Along with this, the parents or adopters must carry out an activity on their own or as an employee and be registered with Social Security or the corresponding mutual insurance company. If both have the right to apply it, the amount is prorated between the two taxpayers.
Economic requirements and income limits
The total tax base, less the personal and family minimum, cannot exceed 18,900 euros in individual taxation or 31,500 euros jointly. In this way, in order to benefit from this tax reduction it is necessary not to exceed those economic thresholds set by the Junta de Castilla y León. It is not just about looking at the tax base without further ado, but rather about applying the calculation established by the regional regulations.
The key role of compatibilities
One of the points where most taxpayers can be confused is in the relationship between this regional deduction and other aid. If the mother is entitled to the state increase in the maternity deduction for daycare expenses, the regional maximum limit of 1,320 euros is reduced by the same amount that has already been applied at the state level. Furthermore, the sum of the regional deduction, the state deduction and public aid for the same concept cannot exceed the actual expenditure actually paid.
Along with this, it is worth taking into account another important nuance. The official information from Castilla y León currently indicates that this deduction is compatible with the Concilia Bonus, although the taxpayer must carefully review the draft and verify that the tax benefit does not exceed the amounts actually paid and justified. It is also essential to keep the documentation of the children’s center and the proof of payment to be able to prove the right to the deduction in case the Treasury requires it.