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 smallest of the following amounts:

  a) The total contributions and fees to Social Security and alternative mutual societies accrued in each tax period after birth, adoption, delegation of guardianship for pre-adoption cohabitation or foster care.

  In addition, the following must be taken into account for the purposes of the contributions and fees to be computed:

  • 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 one 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 is entitled to apply the deduction will be computed and not those for the entire tax period.

  Note: To calculate the limit of total contributions and fees to Social Security and alternative mutual societies, contributions and fees will be computed in their full amounts without taking into account any bonuses that may apply.

  b) The total annual amount of non-subsidized actual expenditure paid during said period to the nursery 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 or foster parent will be considered.