Deduction limits

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 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 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 for the purposes of adoption or cozy.