2 January 2026

Childcare Voucher: what it is, how it works and how to make the most of it

two children play with foam mats with letters and numbers on a wooden floor next to a carpet.

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.

Table of contents

What is a nursery voucher?

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. 

Childcare voucher with flexible remuneration

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. 

Advantages

  • Full exemption from income tax on the amount allocated

  • Significant savings (between €600 and €1,000 per year depending on your tax bracket)

  • 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.

Nursery voucher as a social benefit

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. 

Advantages for the company

  • 100% tax-deductible for corporate income tax purposes

  • Strengthen employer branding

  • Improve talent retention and motivation

  • Contribute to equality and work-life balance

Advantages for the employee

  • 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

Who can benefit from the childcare voucher?

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.

Is a company nursery voucher compatible with other grants?

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 Guardería: the ticket that supports working families

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.

Which nurseries can I use the Edenred childcare voucher at?

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!

Frequently Asked Questions about the Childcare Voucher

Is there an exemption limit?

Yes, it cannot overcome the 30% of gross annual salary of the employee.

Can it be used in any centre?

Only in approved centres or centres affiliated to the supplier.

Does it affect the payroll?

It reduces the taxable base for personal income tax, increasing the net salary.

Can the self-employed benefit?

No, unless they use childcare expense deductions in personal income tax.

Does it affect the quotes?

No, it does not affect the contribution base.

Edenred Spain