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Form 100. Personal Income Tax Return Declaration 2017

10.6.6. For foster care of minors

Taxpayers who receive minors under a simple or permanent, administrative or judicial foster care regime, provided that they have been previously selected for this purpose by a public entity for the protection of minors and that they are not related in any way, nor do they adopt the minor in foster care during the tax period, may deduct:

  • Generally 240 euros, or

  • The result of multiplying 240 euros by the maximum number of minors that have been taken in simultaneously during the tax period.

Limit:

The amount of the deduction may not exceed 1,200 euros.

In the case of foster care of minors by married couples, de facto couples or couples who live together permanently in a similar emotional relationship to the above without having registered their union, the amount of the deduction will be prorated equally in the tax return of each of them if they opt for individual taxation.

Completion

In case of marriage, if both spouses are entitled to the deduction, box "Common" will be checked. Otherwise, the box "From the holder" will be checked.

In the event of simultaneously fostering several minors, you must complete the second row of boxes in the data capture window and indicate the number of minors being fostered.

If the foster care has been provided by married couples, de facto couples or couples who live together permanently in a similar emotional relationship, "YES or NO" will be entered in the corresponding box.