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Form 100. 2019 Personal Income Tax return

10.6.6. For fostering children

Taxpayers who receive minors in a simple or permanent family foster care, administrative or judicial regime, provided that they have been previously selected for this purpose by a public entity for the protection of minors and who have no relationship of kinship, or who adopt the minor in the tax period, they may deduct:

  • In general, 240 euros, or

  • The result of multiplying 240 euros by the maximum number of minors who have taken part simultaneously in the tax period.

Limit

The amount of the deduction cannot exceed 1,200 euros.

In the case of fostering minors by marriage, common-law partners or couples who live permanently in a similar relationship of affectivity to the above without having registered their union, the amount of the deduction will be prorated by equal parts in the tax return of each of them if they opt for individual taxation.

Completion

In the event of marriage, if both spouses have the right to deduction, the box "Common" will be marked. In another case, the "Account holder" box will be marked

In the event of fostering at the same time of several minors, the second row of boxes in the data capture window must be completed and the number of minors taken in must be indicated.

If fostering has been carried out by married couples, common-law partners or couples who live permanently in a similar relationship of affectivity, "YES or NO" shall be entered in the corresponding box.