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Form 100. Personal Income Tax Return Declaration 2017

10.3.11. For foster care of minors

  • 253 euros for each minor in a simple or permanent foster care regime, excluding those for pre-adoption purposes.

    Requirements:

    The minor must live with the taxpayer for at least 183 days during the tax period.

  • 126 euros for each minor in a simple or permanent foster care regime, excluding those for pre-adoption purposes.

    Requirements:

    When the minor's cohabitation is greater than 90 days and less than 183 days.

When there is more than one taxpayer entitled to apply the deduction and they file an individual tax return, the deduction will be prorated equally in the return of each of them.

Completion:

A data capture window will open in which you must indicate in the box corresponding to the minor's period of cohabitation, the number of fostered minors entitled to the deduction.

They will be indicated in the "Common" column when, in the case of marriage, the deduction corresponds to both spouses. Otherwise, it will be indicated in column "From the Owner" .