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Form 100. 2019 Personal Income Tax return

10,12,3. For fostering children

For each minor in a simple, permanent or pre-adoptive family foster care regime, administrative or judicial, provided that they live with the minor for more than 183 days of the tax period, the following amounts may be deducted:

  1. 600 Euros if it is the first minor in a family foster care scheme.

  2. 750 Euros if the second minor is a family member.

  3. 900 Euros if the child is a third child under family or successive foster care.

For the purposes of determining the order number of the minor who is the minor, only those minors who have stayed in the place for more than 183 days of the tax period will be counted. Under no circumstances will minors who have been adopted during this tax period be counted.


This deduction will not be applied in the event of pre-adoptive family fostering when the minor is adopted during the tax period, without prejudice to the application of the deduction for the birth or adoption of children.

To apply the deduction, the sum of the general tax base and the amount of the savings cannot exceed 25,620 euros and 36,200 euros if it is a joint tax payment. This requirement is controlled by the program.

If foster care is carried out by married couples or in fact, the amount of the deduction will be prorated equally, if they opt for individual taxation.

Taxpayers must have, if required, the corresponding certificate proving the arrangement of foster care, issued by the Regional Government of Madrid, which is competent in this regard.


In the event of marriage, if foster care has been carried out by both spouses, and represents the same order number for both, the number of minors under the order number must be indicated in the corresponding "Common" box.

Otherwise, the number of people accepted, according to their order number, will be shown in the "Holder's" box. In this case, it should also be indicated whether fostering has been carried out by a marriage or a union of fact.