10.9.1. Through the birth or adoption of a son or daughter, or through foster care

Amount

1. For the birth or adoption of a son or daughter:

   • 300 euros in the joint declaration of the parents

   • 150 euros in the individual declaration of each of the parents

   • 300 euros in the declaration of the parent of a single-parent family

2. In the case of foster care of minors, taxpayers may apply a deduction in the tax year in which the foster care takes place of:

   • 300 euros in the joint tax return of the foster parents

   • 150 euros in the individual tax return of each of the foster parents

   • 300 euros in the declaration of the foster parent of a single-parent family

   The foster care arrangement must have been agreed in accordance with the provisions of Law 14/2010, of May 27, on the rights and opportunities of children and adolescents.

Incompatibility

The deduction for adoption is incompatible with the deduction for foster care for the same child.

Completion

You must reflect in the box ""Common" or in the "Of the holder" box, as indicated below, the number of children or foster children that give the right to the deduction, taking into account that the same child or foster child can only be entered in one of the two boxes.

In the case of marriage, the children born or adopted or foster children who give rise to the right to the deduction for both parents or adoptive parents will be entered in the "Common" box.

In other cases, or when there is a marriage and an individual data capture has been chosen, the children or foster children will be reflected in the "Owner" box.

If you are part of a single-parent family, you will check the box provided for that purpose.