Limits on deduction

The increase in the deduction for each child that grants the right to the same may not exceed for each child none of the two limits indicated below:

• 1,000 euros per year.

• The total annual amount of the actual non-subsidized expenditure 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 expenditure 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, custodian for adoption purposes or foster parent will be considered.