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Form 100. 2019 Personal Income Tax return

10,5,18. For fostering minors

The taxpayer may deduct the amount of 250 euros for each minor in the emergency, temporary or permanent family fostering regime provided for in article of the Civil Code, provided that the lowest is the entire tax period. 173 

If the cohabitation is less than the tax period, the amount of the deduction will be prorated by the actual days of cohabitation.  

This deduction will not be applied when the minor is adopted during the tax period.  

When two or more taxpayers have the right to this deduction and cannot opt for joint taxation, the deduction will be prorated among them by equal parts.


Please enter the number of minors admitted to the financial year. Broken down by whether it is common to marriage, or fostering is only the holder.

In differentiated boxes, indicate the children taken all year round, indicating only the number of minors, or minors who do not cover the whole year. In the latter case, the number of days in which foster care is effective during the tax period must be indicated for each minor.