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Form 100. Personal Income Tax Return 2023

10.3.9. For foster care of minors

  • 500 euros for each minor in foster care, excluding those for pre-adoption purposes, provided that 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 for pre-adoption 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 apply 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 indicate in box " Common" or in the box "Of the holder", as indicated below, the number of minors in foster care who entitle you 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 minors taken in will be indicated in the "Common" column based on the duration of the foster care. 

In other cases or when there is a marriage and it has been decided to capture data individually, the number of minors taken in according to the duration of the foster care will be recorded in the "Of the Owner" column. Additionally, the number of people entitled to the deduction will be reflected.