10.11.7. For fostering minors
Taxpayers may deduct the amount of 300 euros for each minor in simple, permanent, provisional or pre-adoptive, administrative or judicial foster care, formalized by the competent body for minors of the Xunta de Galicia.
In the case of fostering minors through marriage, or by de facto couples referred to in the third Additional Provision of Law 2/2006, of June 14, of civil law of Galicia, the amount of the deduction will be prorated in equal parts in the declaration of each of them, if they opt for the individual declaration.
Please note that Law 26/2015, which modifies the system of protection for children and adolescents, has modified, with effect from August 18, 2015, the modalities of foster care. In relation to pre-adoptive foster care, it is established that all references in laws and other provisions to pre-adoptive foster care must be understood to be made to the guardianship delegation for pre-adoptive coexistence, provided for in article 176 bis of the Civil Code.
The taxpayer must live with the minor for 183 or more days 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 150 euros .
The minor must not have a family relationship with the taxpayer.
- The placement must be formalized by the competent body for minors of the Xunta de Galicia.
There will be no right to the deduction in the case of pre-adoptive foster care when the adoption of the minor has occurred during the tax period, without prejudice to the application, where applicable, of the deduction for adoption.
The practice of this deduction will be conditional on the adequate and sufficient documentary justification of the factual assumption and the requirements that determine its applicability.
Through a data capture window, you must indicate the number of foster minors who generate the right to the deduction, taking into account the foster care period.
In the case of marriage when both spouses have the right to apply the deduction, they will be reflected in box "Common" . Otherwise, they will be reflected in the "Holder" box, additionally indicating the number of people who have the right to apply the deduction.