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Form 100. Personal Income Tax Declaration 2022

10.11.7. For fostering minors

Amount

Taxpayers may deduct the amount of 300 euros for each minor in simple, permanent, provisional or pre-adoptive, administrative or judicial foster care, formalized by the competent body for 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-adoptive foster care, it is established that all references in laws and other provisions to pre-adoptive foster care must be understood to be made to the guardianship delegation for pre-adoptive coexistence, provided for in article 176 bis of the Civil Code.

Requirements and conditions

  • The taxpayer must live with the minor for 183 or more days 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 minor taken in will be 150 euros.

  • The placement must be formalized 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 occurred during the tax period, without prejudice to the application, if applicable, of the deduction for adoption.

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

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

Completion

You 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 the same minor can only be recorded in one of the two boxes.

In the case of marriage when both spouses have the right to apply the deduction, the number of fostered minors will be reflected in the "Common" box depending on the duration of the foster care .

In other cases, or when there is a marriage you have opted for individual data capture, they will be reflected in the "Holder" box, additionally indicating the number of people who have the right to apply the deduction.