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Form 100. Personal Income Tax Return 2023

10.2.18. For hosting Ukrainian people or families displaced due to the armed conflict

Amount and limit

300 euros per person received, with a maximum limit of 1,000 euros per taxpayer.

Requirements and conditions

  • The taxpayer must be taking in, on a private basis, persons or families displaced from Ukraine as a result of the armed conflict in their country or persons who have obtained the corresponding refugee status for the same reason.

  • The persons accepted must live with the taxpayer for at least four months of the tax period.

  • The annual income of the persons covered, excluding those exempt, cannot exceed 8,000 euros.

  • The persons covered cannot be related by blood or affinity up to the second degree with the taxpayer.

  • Persons receiving care must be included in the scope of Royal Decree 1325/2003, of October 24, approving the Regulation on the temporary protection regime in the event of a mass influx of displaced persons, who have obtained recognition of temporary protection in accordance with the procedure established in Order PCM/169/2022, of March 9, which develops the procedure for the recognition of temporary protection for persons affected by the conflict in Ukraine.

    In any case, this consideration will be given to unaccompanied minors under a temporary family care regime, due to the situation caused by the armed conflict in their country.

  • The application of this deduction requires obtaining a certificate from the body responsible for the management and control of these receptions, stating the number of people received and the duration of the reception, in accordance with the provisions of the Ministry of Inclusion, Social Security and Migration.

  • When two or more taxpayers are entitled to apply this deduction, its amount and limit will be prorated equally.

Completion

Section 1) must be completed when the foster care has been provided by both spouses and they have not opted for individual data capture.

Otherwise, or when the spouses have opted for individual data capture, the number of persons covered will be recorded in section 2).