10.11.8. For fostering minors

Amount

Taxpayers may deduct the amount of 300 euros for each minor under a simple, permanent, provisional or pre-adoptive family care regime, administrative or judicial, formalized by the competent body in matters of minors of the Xunta de Galicia.

Law 26/2015, which modifies the system of protection for children and adolescents, has modified, with effect from August 18, 2015, the modalities of foster care. In relation to pre-adoption foster care, it is established that all references made in laws and other provisions to pre-adoption foster care must be understood as being made to the delegation of custody for pre-adoption cohabitation, provided for in article 176 bis of the Civil Code.

Requirements and conditions

• The foster care must be formalised by the competent body for minors of the Xunta de Galicia.

• The case of pre-adoptive family care will not entitle the person to the deduction when the adoption of the minor has taken place during the tax period, without prejudice to the application, if applicable, of the deduction "For birth or adoption of children"

• In the case of foster care of minors through marriage, or by de facto couples referred to in the Third Additional Provision of Law 2/2006, of June 14, on civil law in Galicia, the amount of the deduction will be prorated equally in the declaration of each of them, if they opt for the individual declaration.

Completion

You must indicate in box " Common" or in the box "Of the holder", as indicated below, the number of minors taken in, taking into account that the same minor can only be entered in one of the two boxes.

In the case of a marriage where both spouses are entitled to apply the deduction, the foster children will be reflected in the "Common" box.

Otherwise, or when there is a marriage where the data has been entered individually, the data will be reflected in the "Holder" box, indicating, additionally, the number of people who have the right to apply the deduction.