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Form 100. Personal Income Tax Declaration 2023

10.3.9. For foster care of minors

  • 500 euros for each minor in foster care, excluding those with pre-adoptive purposes as long as the minor lives with the taxpayer for at least 183 days during the tax period.

  • 250 euros for each minor in foster care, excluding those with pre-adoptive purposes when the minor's cohabitation is greater than 90 days and less than 183 days.

When there is more than one taxpayer entitled to the application of the deduction and they file an individual tax return, the deduction will be prorated equally in the return of each of them.

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.

In the case of marriage, when the deduction corresponds to both spouses, the number of fostered minors will be indicated in the "Common" column depending on the duration of the fostering. 

In another case or when there is a marriage, individual data capture has been chosen, the number of minors taken in will be recorded in the "Owner" column according to the duration of the foster care. Additionally, the number of people entitled to the deduction will be reflected.