10,10,4. For fostering minors

The amount of 250 euros for each minor in a temporary, permanent or emergency family foster care scheme, provided that the taxpayer lives with the lowest 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 child who is taken in the tax period will be 125 euros.

In the case of individual taxation of spouses, the amount of the deduction will be prorated by equal parts in the tax return of each of them.

De facto couples

If the fostering of minors is carried out by common-law partners in accordance with article 8 of Act 5/2003 of 20 March, of the Event of Defense of the Autonomous Community of Extremadura, the amount of the deduction will be prorated equally in the tax return of each of its members.

Completion 

In the event of marriage, and when both spouses have the right to deduction, they must indicate the number of minors received in the "Common" box corresponding to the number of days of fostering.

In another case, the number of minors included will be shown in the "From the Holder" box corresponding to the number of days of foster care. In this case, you must also indicate the number of people entitled to the deduction, if fostering has been carried out by a marriage or a union of fact must state "2."