La reconciling work and family life remains one of the biggest challenges for families with young children. The cost of childcare, which in Spain can range from €250 to €450 per month depending on the autonomous community, is a considerable financial burden.
In this context, the childcare voucher has become one of the most effective solutions for both employees and companies by offering tax savings, flexibility and direct support for reconciliation.
In this complete guide you will find everything you need to know: what it is, how it works, how to apply for it, whether it is compatible with other grants and what benefits it brings.
The nursery voucher is an employee benefit that allows for the full or partial payment of the cost of a nursery or early childhood education centre (first cycle, 0-3 years) with tax benefits.
It can be delivered in a format:
Physical or digital cheque
Prepaid card
Direct transfer to nursery
Your objective is to facilitate work-life balance and optimise the worker's salary by Income tax exemption, which translates into immediate economic savings.
However, it is important to ensure that the the selected centre is approved, as this is an essential condition for using this type of assistance.
The childcare voucher offered through Flexible remuneration allow employees to To allocate a portion of their gross salary towards childcare or nursery fees.
This arrangement is particularly advantageous because the amount allocated to this voucher is exempt from income tax, generating significant tax savings. In this scheme, the employee voluntarily chooses to participate in the plan, adjusting their annual remuneration to include this benefit without increasing costs for the company.
Tax-free without a specific exemption limit for this service
Savings of about €990 per year by allocating €3,300 (300 € per month for 12 months)
11 months) with a marginal rate of 30%
No additional cost for the company
The employee chooses the quantity and the plant
It integrates easily into payroll.
You can easily calculate your savings with our Flexible Remuneration Simulator.
In this modality, The company covers the cost of the nursery voucher and offers it to its employees as a social benefit additional, without this affecting the employee's gross salary. In this case, the company can incentivise its employees by promoting work-life balance, in addition to reinforcing its corporate social responsibility policy.
From the employee's point of view, this translates into significant financial savings., since the amount allocated to the cheque is not subject to income tax, in the same way as with flexible remuneration. For the company, this type of measure can lead to improved talent retention and satisfaction, positioning itself as an organisation that actively supports working families.
Deductible expense in the Corporate Tax
Strengthen employer branding
Improve talent retention and motivation
Contribute to equality and work-life balance
Total savings: not taxable for personal income tax purposes.
Direct and immediate support for family expenses
Allows you to return to work with less stress
Access depends on each company's policy, but in general, the following may request it:
Employees with children aged 0 to 3
In some cases, up to 6 years if the child has special needs
Provided the nursery is registered
In some cases, companies may request additional documentation, such as a certificate of the child's enrolment in nursery or previous payment receipts. Therefore, it is advisable to consult directly with the company for full details and requirements..
One of parents' main concerns is whether the company childcare voucher is compatible with other benefits, such as those offered by the state. The good news is that Yes, these grants are perfectly complementary.
For example, the nursery ticket can be combined with the Maternity tax deduction que se aplica en la declaración de la renta. Al tratarse de una ayuda que opera como salario flexible, no afecta directamente a otras prestaciones fiscales.
Also It is possible to combine the childcare voucher with regional or local aid, provided that the total cost of the nursery service is not exceeded.. Therefore, it is important to inform yourself about the applicable regulations in the region and consult a tax advisor if you have any doubts.
Edenred offers Nursery Ticket as a benefit designed to facilitate work-life balance while optimising tax savings. With Edenred's Nursery Ticket, companies can implement this advantage in a simple and effective way., adapting it as both flexible remuneration and a social benefit.
Thanks to a network of approved centres and Edenred's experience in benefits management, this service becomes a key tool for to support working families, increase team motivation, and strengthen the company's commitment to employee well-being.
Discover how to implement Edenred Guardería in your HR strategy.
The Edenred nursery voucher can be used in any nursery or children's centre that is part of your wide network of approved centres. To find out if the centre you're interested in is included, simply use the nursery finder available on the Edenred website.
If the centre is not part of the network, you do not need to change it. You can ask the manager to send a membership request using the form available on the Edenred website. Once the process is approved, you will be able to use the voucher without any issues., ensuring maximum comfort and flexibility for families.
Discover Why implement Edenred Guardería in your company!
There is no specific exemption limit for this service: the amount allocated to the nursery school is exempt from IRPF provided that the requirements of Article 42.3.b) of the IRPF Law are met.
What does exist is a general limit, applicable to all non-monetary remuneration and not just to childcare: it cannot exceed 30% of the worker's total remuneration.
Yes. They are two different things and can be used at the same time.
The childcare check is a non-taxable in-kind remuneration provided by the company. The childcare expenses deduction is an increase to the maternity allowance that is applied in the income tax return and is for working mothers with children under three years of age.
The only caution is not to deduct the same expense twice: the deduction applies to what the family has paid, not to the part that the company has covered.
Only in approved centres or centres affiliated to the supplier.
It reduces the taxable base for personal income tax, increasing the net salary.
An independent contractor without hired staff cannot offer themselves this benefit: the exemption requires that the company be the one to hire the service for its employees.
If you have employees, you can offer them the same conditions as any other company.
And as a taxpayer, in addition to this benefit, you can apply the childcare expenses deduction on your income tax return if you meet the requirements. These are two different ways.
Do not reduce your contribution base. The amount you allocate to the nursery is fully included in it, just as if you were paying it in cash: Article 147 of the General Social Security Law includes the total remuneration in cash and in kind in the base, and daycare is not included among the excluded concepts.
In practice, if your gross salary is €2,000 per month and you allocate €300 to the childcare voucher, your base remains €2,000. You do not lose any future pension, unemployment, or temporary disability benefits, and the Social Security deduction from your salary remains unchanged.
The savings from this benefit are strictly tax-related: you pay less in IRPF, not less in contributions.
Human Resources professional with a solid track record in talent management and a strong commitment to optimising the employee value proposition. Throughout my career, I have had the opportunity to develop my expertise in international environments and consulting firms, specialising in talent attraction and retention through advanced strategies such as flexible remuneration. Currently, as Key Account Manager (KAM) at Edenred, I collaborate closely with major clients to design and implement strategic compensation and benefits solutions that enhance corporate well-being and organisational engagement.
