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Practical manual for Income Tax 2022.

For fostering minors

Regulations: Art. 4 Text Consolidated legal provisions of the Autonomous Community of Extremadura on taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10

Amount of deduction

  • 250 euros for each minor in a temporary, permanent or emergency foster care regime provided that the taxpayer lives with the minor for a period equal to or greater than 183 days during the tax period.

  • 125 euros for each minor in foster care , under the terms discussed above, if the period of cohabitation during the tax period was less than 183 days and more than 90 days .

Requirements for applying the deduction

  • In the case of foster care of minors by marriage, the amount of the deduction will be prorated equally in the declaration of each of the spouses if they file taxes individually.

  • If the foster care is carried out by de facto couples , in accordance with article 8 of Law 5/2003, of March 20, on De Facto Couples of the Autonomous Community of Extremadura, the deduction will be prorated equally in the declaration of each of its members.

Note: In the cases of simple, permanent and pre-adoption foster care referred to in article 6 of the Revised Text of the legal provisions of the Autonomous Community of Extremadura on taxes ceded by the State, approved by Legislative Decree 1/2013, of May 21, which remain in force as of May 24, 2018, there will be a right to the corresponding deduction, in the terms established by the aforementioned article.

For these purposes, remember that the aforementioned article 6 of Legislative Decree 1/2013 allowed a deduction of 250 euros for each minor in a simple, permanent or pre-adoptive , administrative or judicial foster care regime, provided that they live with the minor for 183 days or more during the tax period and 125 euros if the time of cohabitation during the tax period was less than 183 days and more than 90 days.

See in this regard the Sole Additional Provision of Legislative Decree 1/2018, of April 10, approving the consolidated text of the legal provisions of the Autonomous Community of Extremadura regarding taxes ceded by the State.