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Form 100. 2020 Personal Income Tax Return Declaration

10.12.3. For foster care of minors

For each minor in a simple, permanent or pre-adoptive family care regime, administrative or judicial, provided that they live with the minor for more than 183 days of the tax period, the following amounts may be deducted:

  1. 600 euros if it is the first minor in foster care.

  2. 750 euros if the child is the second minor in foster care.

  3. 900 euros if the child is the third minor in foster care or a successive one.

For the purposes of determining the order number of the foster child, only those minors who have remained in foster care for more than 183 days of the tax period will be counted. In no case will minors who have been adopted during said tax period be counted.

This deduction will not apply in the case of pre-adoption foster care when the adoption of the minor occurs during the tax period, without prejudice to the application of the deduction for the birth or adoption of children.

To apply the deduction, the sum of the general tax base and the savings base cannot exceed 25,620 euros and 36,200 euros in the case of joint taxation. This requirement is controlled by the program.

If the foster care is provided by married couples or de facto unions, the amount of the deduction will be prorated equally, if they opt for individual taxation.

Taxpayers must be in possession, if required, of the corresponding certificate proving the formalization of the foster care, issued by the competent Department of the Community of Madrid in this matter.

Completion

In the case of marriage, if the foster care has been carried out by both spouses, and represents the same order number for both, the number of minors fostered, according to their order number, must be indicated in the corresponding "Common" box.

Otherwise, the number of people accommodated, according to their order number, will be reflected in the "From the Holder" box. In this case, it must also be indicated whether or not the foster care has been provided by a married couple or a de facto union.