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Form 100. Personal Income Tax Declaration 2021

10.10.4. For fostering minors

The amount of 250 euros for each minor in temporary, permanent or emergency foster care, provided that the taxpayer lives with the minor for 183 days or more during the tax period.

If the time of cohabitation during the tax period is less than 183 days and more than 90 days, the amount of the deduction for each fostered minor will be 125 euros .

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

If the fostering 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 by equal parts in the declaration of each of them.

Completion

It must reflect in the box " Common" or in the box "Of the Owner", as indicated below, the number of minors welcomed, taking into account that a single minor can only be recorded in one of the two boxes.

In the case of marriage, when both spouses have the right to the deduction, they will indicate in box "Common", corresponding to the number of days of duration of the foster care, the number of minors fostered.

In another case or when there is a marriage you have opted for individual data capture, the number of fostered minors will be reflected in the box "Of the Owner" depending on the number of days of duration of the foster care. In this case, it will additionally indicate the number of people entitled to the deduction and whether or not the foster care has been carried out by a married couple or a de facto couple.