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Form 100. 2019 Personal Income Tax return Child care and fostering


The legal guardian, regulated in Articles 199 and following of the Civil Code (without prejudice to the legal framework and special existing legislation on minors or disabled persons), must be established by a court order that must be registered in the Civil Registry.

Fostering of minors 

In accordance with the provisions of 173.bis of the Civil Code, family fostering may adopt the following modalities, taking into account their duration and objectives:

A) Emergency family accommodation, mainly for children under six years of age, who will have a duration of not more than six months, as long as the corresponding family protection measure is decided.

B) Temporary family member, who will be temporary, or because the minor's situation is expected to be reintegrating in his/her family magazine, or as long as a protective measure is adopted that is more stable in nature, such as permanent family fostering or adoption. This foster care will have a maximum duration of two years, unless the minor's higher interest suggests the extension of the measure due to the predictable and immediate family reintegration, or the adoption of another definitive protection measure.

C) Permanent family member, which will be constituted either at the end of the two-year period of temporary foster care, as family reintegration is not possible, or directly in the case of minors with special needs or when the circumstances of the minor and their family so advise. The Public Entity may request from the Judge to assign the permanent members the powers of the guardianship that facilitate the performance of their responsibilities, taking into account, in any case, the higher interest of the minor