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Form 100. Personal Income Tax Return 2021

10.3.11. For foster care of minors

  • 253 euros for each minor under a simple or permanent foster care regime, excluding those for pre-adoption purposes, provided that the minor lives with the taxpayer for at least 183 days during the tax period.

  • 126 euros for each minor in a simple or permanent foster care regime, excluding those for pre-adoption purposes when the minor's cohabitation is greater than 90 days and less than 183 days.

When there is more than one taxpayer entitled to apply the deduction and they file an individual tax return, the deduction will be prorated equally in the return of each of them.

Completion

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

 In the case of marriage when the deduction corresponds to both spouses, it will be indicated in the "Common" column.

In other cases or when there is a marriage and you have opted for individual data capture, this will be indicated in the "Of the Holder" column, also indicating the number of people entitled to the deduction.