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Form 100. Personal Income Tax Declaration 2019

10.10.4. For fostering minors

The amount of 250 euros for each minor in temporary, permanent or emergency foster care, provided that the taxpayer lives with the minor for 183 days or more during the tax period. If the time of cohabitation during the tax period is less than 183 days and more than 90 days, the amount of the deduction for each fostered minor will be 125 euros .

In the case of individual taxation of the spouses, the amount of the deduction will be prorated equally in the declaration of each of them.

de facto couples

If the fostering of minors 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 amount of the deduction will be prorated in equal parts in the declaration of each of its members.

Completion 

In the case of marriage and when both spouses have the right to the deduction, you must indicate in box "Common" corresponding to the number of days of duration of the foster care, the number of minors fostered.

Otherwise, the number of fostered minors will be reflected in the box "Of the Holder" corresponding to the number of days of duration of the foster care. In this case, you must also indicate the number of people entitled to the deduction; if the foster care has been carried out by a marriage or de facto union, you must enter "2".