10,3,11. For fostering children

• 253 Euros for each minor in a simple or permanent family foster care scheme, excluding those intended for pre-adoption purposes.

  Requirements:

  The minor must live with the taxpayer at least 183 days during the tax period.

• 126 Euros for each minor in a simple or permanent family foster care scheme, excluding those intended for pre-adoption purposes.

  Requirements:

  When the child's cohabitation is greater than 90 days and less than 183 days.

When there is more than one taxpayer entitled to apply the deduction and they make an individual tax return, the deduction will be prorated equally in the tax return of each of them.

Completion

A window will open for data capture, in which the number of minors entitled to the deduction must be indicated in the box corresponding to the child's cohabitation period.

The deduction for both spouses will be indicated in the "Common" column. Otherwise, it will be indicated in the column "Of the Holder". In this case, you must indicate the number of people entitled to the deduction.