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Form 100. Personal Income Tax Declaration 2023

10.7.10. For unpaid foster care of minors

Amount

For each minor in temporary, permanent or delegated unpaid foster care for pre-adoptive cohabitation, by administrative or judicial agreement, as long as they live with the minor for more than 183 days of the tax period, the following amounts:

  1. 500 euros if it is the first minor in unpaid foster care or by delegation of guardianship for pre-adoptive coexistence.

  2. 600 euros if it is the second or subsequent minor in unpaid foster care or by delegation of guardianship for pre-adoptive coexistence,

Requirements and conditions

  1. For the purposes of determining the order number of the fostered minor, only those minors who have remained in said regime 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 by the taxpayer be counted.

  2. This deduction will not give rise to the case of temporary family foster care or guardianship delegation for pre-adoptive cohabitation 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.”

  3. In the case of fostering minors through marriages or de facto unions, the amount of the deduction will be prorated in equal parts in the case of individual declaration.

  4. The sum of the general tax base and the tax base of the taxpayer's savings cannot exceed 12,500 euros in individual taxation or 25,000 euros in joint taxation.

  5. The formalization of the placement, as well as the fact that the taxpayer has not received aid from the Administration of the Community Board of Castilla-La Mancha linked to the placement, must be accredited by the Ministry competent in the matter, 

Completion

You must reflect in the box " Common" or in the box "Of the owner", as indicated below, the number of minors who qualify for the deduction, taking into account that The same foster minor can only be entered in one of the two boxes.

In the case of marriages, if both spouses are entitled to the deduction, they will complete in the "Common" box the number of minors in foster care .

In another case or when there is a marriage you have opted for individual data capture, the number of minors will be recorded in the "Of the owner" box. Additionally, if the foster care is carried out by a marriage or de facto union, enter YES in the box provided for this purpose, reflecting NO otherwise.