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Form 100. Personal Income Tax Return 2021

10.6.6. For foster care of minors

Taxpayers who receive minors under a simple or permanent, administrative or judicial foster care regime, provided that they have been previously selected for this purpose by a public entity for the protection of minors and that they are not related in any way, nor do they adopt the minor in care during the tax period, may deduct 240 euros, or the result of multiplying 240 euros by the maximum number of minors they have taken in simultaneously during the tax period.

Limit

The amount of the deduction may not exceed 1,200 euros.

In the case of foster care of minors by married couples, de facto couples or couples who live together permanently in a similar emotional relationship to the above without having registered their union, the amount of the deduction will be prorated equally in the tax return of each of them if they opt for individual taxation.

This deduction will also apply to former foster parents with whom an adult who was fostered until the age of majority lives, provided that the cohabitation has not been interrupted and that the cohabitation is under the approval and supervision of the public entity for the protection of minors.

In the latter case, the deduction is subject to the same requirements that allow the application of the minimum for descendants by adult children who live in the family home.

Completion

It will be carried out as indicated below, taking into account that the same foster child can only be recorded in box "Common" or "Of the owner" .

  • If you have not simultaneously taken in several minors, check box "Common" for marriages in which both spouses are entitled to the deduction. In another case or when there is a marriage and you have opted for individual data capture, you will check the box "Of the owner" .

  • In the event of simultaneously fostering several minors, you must complete the second row of boxes in the data capture window. It will indicate, taking into account that the same minor can only be entered in one of the two boxes, the number of minors taken in box "Common" when , and in the case of marriage, both spouses are entitled to the deduction.

    In another case or when there is a marriage and you have opted for individual data capture, the number of minors will be recorded in box "Of the owner" .

    If the foster care has been provided by married couples, de facto couples or couples who live together permanently in a similar emotional relationship, "YES or NO" will be entered in the corresponding box.