10.14.8. For fostering minors

Taxpayers residing in the Autonomous Community of La Rioja who have a minor in their home under an emergency, temporary or permanent foster care regime, or custody for adoption purposes may deduct the following amounts:

• 300 euros for each minor provided that the taxpayer lives with the minor for 183 days or more during the tax period.
• 150 euros for each minor if the period of cohabitation during the year is between 90 and 183 days.

However, the deduction may be applied by taxpayers who have taken in several minors during the year, without any of them staying for more than 90 days, provided that the sum of the periods of the different placements exceeds at least that period.

Foster care periods lasting more than 90 days will be counted individually and foster care periods lasting less than 90 days will be counted jointly.

Requirements

• The foster care must be formalised by the competent body in the matter of the Autonomous Community of La Rioja.
• The deduction is not applicable if the taxpayer adopts the minor during the tax period.

Completion

You must indicate the number of minors in care, differentiating between minors in care for more than 90 days and those in care for less than 90 days.

In the case of marriage, when both spouses are entitled to the deduction, and have not opted for individual data capture, the "Common" box will be filled in.

Otherwise, the "Of the Holder" box will be completed, also indicating the number of people entitled to the deduction.