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Form 100. 2020 Personal Income Tax Return Declaration

10.13.13. For unpaid foster care

Deduction amount

600 euros for each person over 65 years of age or with a disability equal to or greater than 33%.

Requirements and conditions

  • The foster person must live with the taxpayer for more than 183 days a year in a foster care regime without compensation.
  • The host must not be linked to the taxpayer by a relationship of blood or affinity of a degree equal to or less than the fourth.
  • When the host person generates the right to the deduction for more than one taxpayer simultaneously, the amount will be prorated in equal parts in the declaration of each of them if they opt for individual taxation.
  • The taxpayer must be in possession of the document accrediting the corresponding unpaid foster care, issued by the Ministry responsible for social affairs.
  • The placement must not give rise to obtaining aid or subsidies from the Autonomous Community of the Region of Murcia.

Completion

In the case of marriage, when both spouses have the right to the deduction and have not opted for individual data capture, they will complete the "Common" box.

In the rest of the cases, they will complete the "Holder" box, also indicating the number of people entitled to the deduction.