Skip to main content
Form 100. Personal Income Tax Return 2023

10.12.3. For foster care of minors

Amount

For each minor in a simple, permanent or pre-adoptive family care regime, administrative or judicial, provided that they live with the minor for more than 183 days of the tax period, the following amounts may be deducted:

  1. 618.60 euros if it is the first minor in foster care.

  2. 773.25 euros if the child is the second minor in foster care.

  3. 927.90 euros if it is the third minor in foster care or successive one.

For the purposes of determining the order number of the foster child, only those minors who have remained in foster care for more than 183 days of the tax period will be counted.

In no case will minors who have been adopted during said tax period be counted.

Requirements and conditions

  • This deduction is eligible for foster care (emergency, temporary and permanent) and delegation of guardianship for pre-adoption cohabitation.

  • This deduction will not apply in the case of pre-adoption foster care when the adoption of the minor occurs during the tax period, without prejudice to the application of the deduction for the birth or adoption of children.

  • The sum of the general tax base and the savings tax base cannot exceed 26,414.22 euros and 37,322.20 euros in the case of joint taxation. 

  • Taxpayers must be in possession, if required, of the corresponding certificate proving the formalization of the foster care, issued by the competent Department of the Community of Madrid in this matter.

  • In the case of foster care of minors through marriages or de facto unions, the amount of the deduction will be prorated equally in the declaration of each of them if they opt for individual taxation.

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, if the foster care has been carried out by both spouses, and the number of minors taken in represents the same order number for both, according to their order number, it must be indicated in the corresponding "Common" box.

In another case or when there is a marriage and you have opted for individual data capture, the number of people taken in, according to their order number, will be reflected in the "Of the Holder" box, indicating, additionally, whether the reception has been carried out or not by a married couple or a de facto union.