What this support is
Children
An income-tax deduction for eligible parents of young children. Advance payment is available when the conditions are met.
Who can apply
Individuals, Families
Child age, entitlement to the descendant allowance and employment, social-security or qualifying unemployment circumstances affect eligibility. Special cases apply.
How much
The deduction and any childcare increase depend on qualifying circumstances and months. Check current amounts and compatibility rules with Agencia Tributaria.
How to apply
Claim through the IRPF return or request advance payment using Modelo 140 when eligible.
Documents
Follow Agencia Tributaria's instructions for the income-tax return or advance-payment request.