10.4.18. For hosting people displaced by the conflict in Ukraine

This deduction is not applicable in the case of taxpayers who died before 3/31/2022.

Amount

The amount of the deduction per person received is 150 euros with the maximum limit per taxpayer of 600 euros.

The minimum period of stay to be able to apply the deduction is 3 months.

For both the minimum period of acceptance and the calculation of the amounts paid, the time frame of the financial year will be taken into account; that is, from January 1 to December 31.
There cannot be a relationship of kinship, either by consanguinity or affinity, up to the second degree between the people being taken in and the people hosting them.
The application of this deduction requires obtaining a certificate from the body responsible for the management and control of these receptions, stating the number of people received and the duration of the reception, in accordance with the provisions of the Ministry of Inclusion, Social Security and Migration.
The deduction will only be applicable to taxpayers in whose name the corresponding certificate is issued.
When two taxpayers are entitled to apply this deduction in respect of the same eligible persons and choose to file an individual declaration, the amount and the maximum limit of the deduction will be shared equally between them. If several people are being accommodated, there will be no apportionment.

If several people are being accommodated, there will be no apportionment.

Section 1) must be completed when the foster care has been provided by both spouses and they have not opted for individual data capture.

Otherwise, or when the spouses have opted for individual data capture, the number of persons covered will be recorded in section 2).