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Form 100. Personal Income Tax Return 2021

10.7.10. For unpaid foster care of minors

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

  1. 500 euros if it is the first minor in unpaid foster care.

  2. 600 euros if the child is the second or subsequent minor in unpaid foster care.

For the purposes of determining the order number of the foster child, only those minors who have remained in said regime 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 by the taxpayer be counted.

The case of pre-adoptive foster care will not give rise to the right to the deduction 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."

In the case of foster care of minors through marriage or de facto unions, the amount of the deduction will be prorated equally in the case of an individual declaration.

Requirements

  1. That the sum of the general tax base and the tax base of the taxpayer's savings does not exceed 12,500 euros in individual taxation or 25,000 euros in joint taxation.

  2. That the competent Department in the matter certifies that the foster care has been formalised, as well as that the taxpayer has not received any aid from the Administration of the Regional Government of Castilla-La Mancha related to the foster care.

Completion

You must indicate in box " Common" or in the box "Of the holder", as indicated below, the number of minors who entitle you to the deduction, taking into account that the same foster child can only be entered in one of the two boxes.

In the case of marriages, if both spouses are entitled to the deduction, they will fill in box "Common" with the number of minors in foster care .

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" additionally, if the foster care is carried out by a married couple or de facto union, you will record YES in the box enabled for this purpose, reflecting NO otherwise.