Discover all the advantages of Nursery education, the benefit most valued by parents with young children.
Childcare is exempt from income tax without limit (except in the Basque Country where the exempt maximum is €1,000 per year).
It does not imply any additional salary costs or extra management expenses.
Help your team balance their family and work life. Increase their productivity and commitment to the company!
Enhance your company's employer brand value proposition and differentiate yourself from your competitors.
Increase employee satisfaction by helping them with the care of what matters most: their children.
Social benefits, flexible remuneration or a mixed model! Offer Nursery education in the model that best suits your company.
Social benefit
Boost your team's purchasing power and well-being by offering them a supplementary tax-free income (except in the Basque Country) to their salaries. .
Flexible remuneration
Help your team increase their net salary without increasing your costs, allowing them to allocate part of their gross remuneration to paying for their young children's nursery.
Mixed model
Combine both models and offer your team an extra to their salary as a social benefit with the possibility of extending it through flexible remuneration.
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Nursery education It's a solution that companies offer to their employees to help them pay for their children's nursery or daycare (children aged 0-3 years). This aid is exempt from personal income tax (IRPF) without any limit (except in the Basque Country, where the maximum exempt amount is €1,000 per year).
Nursery education can be consumed in the form of virtual cheques: it is Up Spain which is responsible for direct payment to Kindergartens, streamlining and facilitating payment management, so that there is no physical cheque circulation and the employee does not have to carry out any payment-related procedures. The amount of the virtual (online) cheque will be processed by Up Spain, making the bank transfer to the kindergartens on the last working day of each month.
If there were any difference between the amount managed by Nursery education The employee can usually pay the difference for virtual (online) nursery school fees using the other payment methods accepted by the centre.
Childcare vouchers Nursery education are accepted into our network of over 16,500 early years settings across Spain.
No. They can change their children to a different nursery and continue paying the new centre with the vouchers. Nursery education. To facilitate management, it is advisable to communicate these changes both within the company and at the centre.
In that case, employees will have to pay the difference using an alternative payment method accepted or proposed by the centre.
Yes, the cheque Nursery education It is compatible with other public aid, both from the State and from the Autonomous Communities.
There is a deduction for working mothers that the AEAT (Spanish Tax Agency) applies directly in the tax return.
To achieve this, the AEAT asks nurseries to report the amounts paid by families and the amounts paid by the company. Furthermore, companies are also obliged to report to the AEAT the amounts they pay to nurseries as social aid/benefit for their workers.
The anticipated deduction is exclusively for amounts paid directly by the family, thus excluding any amounts paid by the company in the form of Nursery education even though these are in the form of flexible remuneration.
The deductible amount in the differential fee is €1,000 (up to €83.30 for each monthly payment made for nursery care), provided that mothers have contributed amounts equal to or greater than this amount.
To secure this deduction, it is advisable for the family to pay the nursery directly, at least, a monthly amount of €83.30.
The choice between offering Nursery education As a social benefit or as flexible remuneration, it varies according to company policies and the needs and preferences of employees. Both approaches have their advantages, and the right combination can maximise benefits for everyone.
Offered as a social benefit, it is easy to implement and manage. As flexible remuneration, it also allows for tailored customisation for the employee based on their needs.
In the case of employee benefits, the cost to the company is in addition to other forms of remuneration and is a fully deductible expense for corporation tax purposes. In contrast, with flexible remuneration, the cost is deducted from the employee’s gross salary; however, in both cases, the employee enjoys the same tax advantages and is exempt from paying income tax.
Legal opinion at the request of AEEVCOS.
The impact of the maternity deduction for approved nursery expenses in the State Budget Law for 2018 and the use of nursery vouchers.
Royal Decree-Law 16/2013, of 20 December.
Final provision third. Computable concepts in the contribution base for the General Regime of Social Security…
Personal Income Tax
Law 46/2002 Amendment to Article 43 “Benefits in Kind”
