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Form 100. Personal Income Tax Return 2021

10.11.7. For fostering minors

Taxpayers may deduct the amount of 300 euros for each minor under a simple, permanent, provisional or pre-adoptive family care regime, administrative or judicial, formalized by the competent body in matters of minors of the Xunta de Galicia.

Law 26/2015, which modifies the system of protection for children and adolescents, has modified, with effect from August 18, 2015, the modalities of foster care. In relation to pre-adoption foster care, it is established that all references made in laws and other provisions to pre-adoption foster care must be understood as being made to the delegation of custody for pre-adoption cohabitation, provided for in article 176 bis of the Civil Code.

Requirements

  • The taxpayer must live with the minor for 183 or more days during the tax period.

    If the period of cohabitation during the tax period is less than 183 days and more than 90 days, the amount of the deduction for each minor taken in will be 150 euros.

  • The minor must not be related to the taxpayer.

  • The foster care must be formalised by the competent body for minors of the Xunta de Galicia.

  • There will be no right to the deduction in the case of pre-adoptive foster care when the adoption of the minor has taken place during the tax period, without prejudice to the application, where appropriate, of the deduction for adoption.

  • The practice of this deduction will be conditioned to the adequate and sufficient documentary justification of the factual assumption and the requirements that determine its applicability.

In the case of foster care of minors through marriage, or by de facto couples referred to in the Third Additional Provision of Law 2/2006, of June 14, on civil law in Galicia, the amount of the deduction will be prorated equally in the declaration of each of them, if they opt for the individual declaration.

Completion

You must indicate in box " Common" or in the box "Of the holder", as indicated below, the number of minors taken in, taking into account that the same minor can only be entered in one of the two boxes.

In the case of marriage when both spouses are entitled to apply the deduction, the minors in foster care will be reflected in the "Common" box based on the duration of the foster care . Otherwise, or when there is a marriage and you have opted for individual data capture, this will be reflected in the "Holder" box, additionally indicating the number of people who have the right to apply the deduction.