For daycare expenses
Regulations: Art. 2.8 Text Recast of the Law on Fiscal Measures regarding taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19
Amount and maximum limit of the deduction
15 percent of daycare expenses for biological or adopted children.
This deduction will have a limit of 450 euros per year per child under three years of age.
If the child turns 3 years old during the year, the deduction can be applied until the day he or she turns 3 years old, prorating the amounts paid in the month in which the circumstance occurs.
Note: Please note that the fourth Additional Provision of the Cantabria Law 11/2022, of December 28, on Fiscal and Administrative Measures ( BOC 12-29-2022), as a consequence of the economic situation derived from the conflict in Ukraine, which has triggered an increase in prices, raises the limit of the right to this deduction for the period 2022, from 300 to 450 euros.
Requirements for applying the deduction
That the sum of the general taxable base and the savings taxable base, sum of the boxes  and [ 0510 ] of the declaration, reduced by the personal and family minimum, box [ 0520], is less than:
The joint basis of this deduction will be constituted by the amounts justified with invoice and paid by credit or debit card, transfer bank, nominative check or deposit into accounts in credit institutions , to the people or entities that provide the services.
In no case will the amounts paid through cash deliveries give the right to make this deduction.
Note: Only the taxpayers in whose name the invoice supporting the expenses is issued and for the total amount paid will have the right to apply the deduction, except in the case of marriages under a community regime, in which case, the amounts paid will be attributed to both. spouses equally, even if the invoice is issued in the name of only one of them.
If there is more than one taxpayer entitled to the deduction, the deduction will be prorated according to the expenses justified by each taxpayer , without jointly exceeding the maximum deduction amount ( 450 euros annually).
Therefore, the amount paid by each parent or adopter determines the amount of the deduction that corresponds to each of the parents or adopters who have paid the expenses, prorating the maximum limit of the deduction ( 450 euros ) depending on the quantities satisfied by each one.