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Form 100. Personal Income Tax Declaration 2021

10.3.11. For foster care of minors

  • 253 euros for each minor in simple or permanent foster care, excluding those for pre-adoption purposes as long as the minor lives with the taxpayer for at least 183 days during the tax period.

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

When there is more than one taxpayer entitled to the application of 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 reflect in the box " Common" or in the box "Of the owner", as indicated below, the number of fostered minors who give the right 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, they will be indicated in the "Common" column.

In another case or when there is a marriage you have opted for individual data capture, it will be indicated in the "Owner" column, also indicating the number of people entitled to the deduction.