Note on the 'Informative declaration for expenses in authorised nurseries or childhood education centres', form 233

Women with children under 3 years of age with a right to the application of the tax-free threshold for descendants that carry out an employed or self-employed activity and are registered in the corresponding Social Security regime or mutual society, will be able to reduce the total tax liability of their Personal Income Tax up to 1,000 euros a year if they satisfy expenses in authorised nurseries or childhood education centres.

In the year in which the youngest child turns three, they can apply the deduction to expenses incurred after the child turned three up to the month before the child can start the second childhood education cycle.


The informative statement (form 233) for expenses in authorised nurseries or childhood education centres must be presented EXCLUSIVELY by the authorised nurseries or childhood education centres. UNDER NO CIRCUMSTANCES must it be presented by the parents/tutors.


For the application of this state deduction it is not necessary to provide any supporting document issued by the authorised nursery or childhood education centre.

The presentation of this informative statement will be made in January, nonetheless, this year it can be presented until 15 February.

For more information, access the following link:

https://www.agenciatributaria.es/AEAT.internet/en_gb/GI45/informacion.shtml