10.14.8. For each minor in temporary or permanent emergency foster care or custody for adoption purposes

Amount

Taxpayers residing in the Autonomous Community of La Rioja who have a minor at home in urgent, temporary or permanent foster care, or custody for adoption purposes, may deduct the following amounts:

• 300 euros for each minor as long as the taxpayer lives with the minor for 183 days or more during the tax period.

• 150 euros for each minor if the period of time of cohabitation during the year is between 90 and 183 days.

However, the deduction may be applied to the taxpayer who has fostered different minors during the year, without the stay of any of them exceeding 90 days, provided that the sum of the periods of the different foster care does exceed, at least , that period.

Foster care periods longer than 90 days will be counted individually and those shorter than that period will be counted jointly.

Requirements

• The placement must be formalized by the competent body in the matter of the Autonomous Community of La Rioja.

• The deduction does not apply if during the tax period the minor is adopted by the taxpayer.

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.

It will indicate the number of minors fostered, differentiating minors fostered for more than 90 days from those in which foster care does not exceed 90 days.

In the case of marriage, when both spouses have the right to the deduction, and have not opted for individual data capture, the number of minors taken in will be completed in the "Common" box.

Otherwise, the number of minors taken in will be completed in the "Owner" box, also indicating the number of people entitled to the deduction.