10.10.4. For fostering minors

The amount of 250 euros for each minor under a temporary, permanent or emergency foster care regime, provided that the taxpayer lives with the minor for 183 days or more during the tax period. If the period of cohabitation during the tax period is less than 183 days and more than 90 days, the amount of the deduction for each minor taken in will be 125 euros .

In the case of individual taxation of spouses, the amount of the deduction will be prorated equally in the declaration of each of them.

If the foster care of minors is carried out by married couples or de facto couples in accordance with article 8 of Law 5/2003, of March 20, on De Facto Couples of the Autonomous Community of Extremadura, the amount of the deduction will be prorated equally in the declaration of each of them.

Completion

In the case of marriage and when both spouses are entitled to the deduction, you must indicate in box "Common" corresponding to the number of days of duration of the foster care, the number of minors being fostered.

Otherwise, the number of minors taken in will be reflected in box "Of the Owner" corresponding to the number of days of duration of the foster care. In this case, you must also indicate the number of people entitled to the deduction. If the foster care has been provided by a married couple or a de facto union, you must indicate "2".