10.14.8. For fostering minors

Taxpayers residing in the Autonomous Community of La Rioja, who have at home a minor under an emergency, temporary or permanent family care regime, or custody for adoption purposes may deduct the following amounts:

• 300 euros for each minor provided that the taxpayer lives with the minor for 183 days or more during the tax period.
• 150 euros for each minor if the period of cohabitation during the year is between 90 and 183 days.

However, the deduction may be applied by taxpayers who have taken in several minors during the year, without any of their stay exceeding 90 days, but the sum of the periods of the different placements exceeding at least that period.

Foster care periods lasting more than 90 days will be counted individually and foster care periods lasting less than 90 days will be counted jointly.

Requirements

• The foster care must be formalised by the competent body in the matter of the Autonomous Community of La Rioja.
• The deduction is not applicable if the taxpayer adopts the minor during the tax period.

Completion

You must indicate the number of minors taken in, differentiating between minors taken in for less than 90 days, between 90 and 183 days, or between 183 days or more.

Since the deduction is prorated among the taxpayers entitled to the deduction, you must indicate the number of people entitled to its application.