The increase in the deduction for each child who qualifies for it may not exceed for each child none of the of the two limits indicated below :
1,000 euros per year.
The smallest of the following quantities:
a) Total contributions and contributions to Social Security and Mutual Insurance of an alternative nature accrued in each tax period after birth, adoption, delegation of guardianship for pre-adoptive cohabitation or foster care.
Furthermore, for the purposes of the contributions and fees to be computed, the following must be taken into account:
In the tax period in which the descendant turns 3 years old, the Social Security contributions to be computed will be those accrued up to the month prior to the month in which the child can begin the second cycle of early childhood education.
If the descendant dies during the year, only the Social Security contributions for the months in which the taxpayer has the right to apply the deduction will be computed and not those for the entire tax period.
Note: To calculate the limit of total contributions and contributions to Social Security and Alternative Mutual Insurance, contributions and contributions will be computed for their full amounts without taking into consideration any bonuses that may apply.
b) The total annual amount of the effective non-subsidized expense paid in said period to the daycare or educational center in relation to that child, whether or not for full months.
For the purposes of determining the total amount of the actual non-subsidized expense paid, both the amount paid by the mother or the taxpayer entitled to the aforementioned increase, as well as the amount paid by the other parent, adopter, guardian, guardian or foster child, will be considered.