10.7.10. For unpaid foster care of minors
deduct the following quantities:
500 euros if it is the first minor in unpaid foster care.
600 euros if it is the second or successive minor in unpaid foster care.
For the purposes of determining the order number of the fostered minor, only those minors who have remained in said regime for more than 183 days of the tax period will be counted. In no case will minors who have been adopted during said tax period by the taxpayer be counted.
The case of pre-adoptive foster care will not give the right to the deduction when the adoption of the minor occurs during the tax period, without prejudice to the application of the deduction “for the birth or adoption of children.”
In the case of fostering minors through marriages or de facto unions, the amount of the deduction will be prorated in equal parts in the case of individual declaration.
That the sum of the general tax base and the tax base of the taxpayer's savings does not exceed 12,500 euros in individual taxation or 25,000 euros in joint taxation.
That the formalization of the foster care be accredited by the Ministry responsible for the matter, as well as that the taxpayer has not received aid from the Administration of the Community Board of Castilla-La Mancha linked to the foster care.
Through a data capture window you must indicate the following information:
The number of minors who could qualify for a deduction. Indicating whether the foster care is common or only for the holder of the declaration.
Indicate whether the foster care has been carried out through marriages or de facto unions.