10.14.8. For fostering minors

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

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

However, the deduction may be applied to the taxpayer who has fostered different minors during the year, without the stay of any of them exceeding 90 days, provided that the sum of the periods of the different foster care does exceed, at least , that period.

Foster care periods longer than 90 days will be counted individually and those shorter than that period will be counted jointly.

Requirements

• The placement must be formalized by the competent body in the matter of the Autonomous Community of La Rioja.
• The deduction does not apply if during the tax period the minor is adopted by the taxpayer.

Completion

It must indicate the number of minors fostered, differentiating minors fostered for more than 90 days from those in which foster care does not exceed 90 days.

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

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