10.6.6. For foster care of minors

Taxpayers who receive minors in simple or permanent, administrative or judicial foster care, provided that they have been previously selected for this purpose by a public entity for the protection of minors and that they do not have any family relationship, nor do they adopt during the tax period. to the minor taken in, they may deduct:

• Generally 240 euros, or

• The result of multiplying 240 euros by the maximum number of minors that have been taken in simultaneously in the tax period.

Limit

The amount of the deduction may not exceed 1,200 euros.

In the case of fostering minors through marriages, de facto couples or couples who live together permanently in an emotional relationship similar to the previous ones without having registered their union, the amount of the deduction will be prorated in equal parts in the declaration of each one. of them if they opted for individual taxation.

This deduction will also be applicable to former foster persons with whom a person of legal age who has been fostered until the age of majority cohabits, provided that cohabitation has not been interrupted and that cohabitation occurs under the approval and supervision of the public entity for the protection of minors.

In the latter case, the deduction is subject to the same requirements that allow the application of the minimum for descendants by adult children who live in the family home.

Completion

In the case of marriage, if both spouses are entitled to the deduction, the box "Common" will be checked. Otherwise, the box "From the owner" will be checked

In the event of simultaneous fostering of several minors, you must complete the second row of boxes in the data capture window and indicate the number of minors fostered.

If the foster care has been carried out by married couples, de facto couples or couples who live together permanently in a similar emotional relationship, "YES or NO" will be entered in the corresponding box.