By reconciling work with family life

Regulations: Art. 4.One.f), Four and Fifth of Law 13/1997, of December 23, regulating the autonomous section of the personal income tax and other transferred taxes.>

Amount of deduction

• 418 euros for each child or person in permanent foster care, over three years old and under five years old .

  However, this deduction is also applicable to pre-adoption foster care regulated in article 173 bis of the Civil Code, provided that it was formalized prior to August 18, 2015 (date of entry into force of Law 26/2015, of July 28, which modifies the modalities of foster care regulated in the aforementioned article).

Requirements and other conditions for the application of the deduction

This deduction will correspond exclusively to the mother or foster parent and the requirements for its application will be:

• That the children or foster children who generate the right to the deduction give the right, in turn, to the application of the corresponding minimum for descendants established in the state regulations governing IRPF .

• That the foster mother carries out an activity on her own or for another person for which she is registered in the corresponding Social Security or mutual fund regime. This requirement will be deemed to be met in the months in which this situation occurs on any day of the month.

  Note: In the case of married same-sex persons, when both are women, and are mothers or foster parents of the child who entitles them to the deduction, both have the right to apply it.

• That the sum of the general taxable base and the savings taxable base , boxes [0500] and [0510] of the declaration, is not greater than:

  • 25,000 euros in individual declaration.
  • 40,000 euros in joint declaration.

• The deduction will be calculated proportionally to the number of months in which the above requirements are met , understanding for this purpose that:

  1. The determination of the children or foster children who are entitled to apply the deduction will be made according to their situation on the last day of each month.

  2. The requirement to register with the corresponding Social Security or mutual insurance scheme is met in the months in which this situation occurs on any day of the month.

• In cases of adoption , the deduction may be applied, regardless of the age of the minor, during the fourth and fifth year following the date of registration in the Civil Registry.

• In cases of permanent foster care , the deduction may be applied, regardless of the age of the minor, during the fourth and fifth year following the date of the administrative resolution by which it was formalized, provided that it is still valid on the last day of the tax period. In the case of foster care arrangements that are to be established judicially, the administrative resolution by which they were provisionally formalized will be taken as the initial reference for the aforementioned calculation.

• In the event of the death of the mother or when custody is exclusively awarded to the father , the latter will be entitled to the pending deduction provided that he meets the other requirements provided for this purpose. The host will also be entitled to the deduction in those foster homes in which there was no host mother.

  In the case of married same-sex persons, when both are men and parents of the child who entitles them to the deduction, both will have the right to apply the deduction.

• When there are several taxpayers declaring the right to apply this deduction with respect to the same child or foster child, its amount will be prorated among them in equal parts .

Quantitative limits of the deduction

• The deduction is limited for each child or beneficiary to the total contributions and fees to Social Security and alternative mutual funds accrued in each tax period, and which, in addition, have been accrued from the day the child turns three years old and until the day before he or she turns five years old.

  For the purposes of calculating this limit, contributions and fees will be computed in their full amounts, without taking into account any bonuses that may apply.

• The full amount of the deduction (418 euros) will only be applicable to taxpayers whose sum of the general taxable base and the savings taxable base (boxes [0500] and [0510] of the declaration) is less than 23,000 euros, in individual taxation, or less than 37,000 euros, in joint taxation.

• When the sum of the general taxable base and the savings taxable base of the taxpayer is between 23,000 and 25,000 euros , in individual taxation, or between 37,000 and 40,000 euros , in joint taxation, the amounts of the deduction will be the following:

  1. In individual taxation, the result of multiplying the amount of the deduction (418 euros) by a percentage obtained by applying the following formula:

     100 × (1 – the coefficient resulting from dividing by 2,000 the difference between the sum of the taxpayer's general and savings taxable base and 23,000)

  2. In joint taxation , the result of multiplying the amount of the deduction (418 euros) by a percentage obtained from the application of the following formula:

     100 × (1 – the coefficient resulting from dividing by 3,000 the difference between the sum of the taxpayer's general taxable base and savings and 37,000)