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Practical manual for Income Tax 2020.

For foster care of minors

Regulations: Art. 2.5 Text Revised Law on Fiscal Measures in the area of taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19 , by the Autonomous Community of Cantabria.

Amount of deduction

Taxpayers who receive minors in foster care may deduct the following amounts:

  • 240 euros on a general basis, or

  • 240 euros for the maximum number of minors taken in simultaneously during the tax period.

    In any case, the amount of the deduction may not exceed the amount of 1,200 euros .

  • This deduction will also be applicable to former foster parents with whom a person of legal age who was fostered until the age of majority lives, provided that the cohabitation has not been interrupted and that the cohabitation takes place under the approval and supervision of the public entity for the protection of minors.

    In the latter case, the deduction is subject to the same requirements that allow the application of the minimum for descendants for adult children living in the family home.

Requirements and other conditions for the application of the deduction

  • The foster care that entitles the taxpayer to the deduction may be simple or permanent, administrative or judicial, provided that the taxpayers have been previously selected for this purpose by a public entity for the protection of minors.

    Precision: Please note that Law 26/2015, of July 28, which modifies the system of protection for children and adolescents ( BOE of the 29th) modified, with effect from August 18, 2015, article 173 bis of the Civil Code that regulates the modalities of foster care. And that in accordance with the Second Additional Provision of said Law 26/2015, all references made to simple foster care must be understood.

  • Taxpayers who receive minors must not be related to the children under their care or adopt them during the tax period.
  • In the case of foster care of minors by marriages, de facto couples or couples who live together permanently in a similar emotional relationship to the above without having registered their union , the amount of the deduction will be prorated equally in the individual declaration of each of them if they are taxed in this way.