1.000 Euros Cheque Guardería / Nursery Cheque

For those already able to claim the 1.200 IRPF reduction if the mother is working and has a child under the age of 3, an additional ´cheque´ of 1.000 euros to cover expenses if the child goes to an authorised nursery or child education centre.

Covered are costs for matriculation and inscription, meals and attendance. Not included are subsidised costs, nor expenses paid for by ´cheque guardería´ from the employer.  It doesn´t matter who has paid the nursery´s invoices, mother, father, guardian or employer. Calculated are full months that the child has been attending the nursery. If your child turned three last year, you will still be able to benefit over the first 6 months of the year (assuming the nursery closes in July and August), as the deduction is applied up to the month before the start of 2nd ´Infantil´.

It´s the nursery that has to fill out the necessary form, Modelo 233, so please make enquiries at yours. Exceptionally, for this year (re tax year 2018) they have until the 15th of February to do so. Following years up to the 31st of January.

More information from the Tax Office incl. link to form.

The cheque guardería will appear on the ´borrador´ of your RENTA income tax declaration, just like IRPF retentions, donations etc.

Similar IRPF discounts for large or single parent families.

Please note: The information provided is based upon our understanding of current legislation. It is not legal advice but is provided freely to enable you to be properly informed. We recommend that if you are considering taking action, you should seek professional advice.