10.10.5. For fostering minors

Amount

The amount of 250 euros for each minor under a temporary, permanent or emergency foster care regime, provided that the taxpayer lives with the minor for 183 days or more 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 125 euros .

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

If the foster care 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 equally in the declaration of each of them.

Completion

You must indicate in box " Common" or in the "Of the Holder" box, 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 the deduction, the number of minors taken in will be indicated in the "Common" box corresponding to the number of days of the foster care.

In another case or when there is a marriage and you have opted for individual data capture, the number of minors taken in will be reflected in the "Of the Owner" box based on the number of days of duration of the foster care. In this case, the number of people entitled to the deduction and whether or not the foster care was provided by a married couple or a de facto couple will also be indicated.