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Practical manual for Income Tax 2020.

For unpaid foster care of minors

Regulations: Art. 7 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures.

Deduction amounts

  • 500 euros if it is the first minor in unpaid foster care, provided that he or she lives with the taxpayer for more than 183 days of the tax period.
  • 600 euros if the child is the second or subsequent minor under an unpaid foster care regime, provided that the child lives with the taxpayer for more than 183 days of the tax period.

Requirements and other conditions of the deduction

  • The foster care that entitles the child to the deduction may be simple, permanent or pre-adoptive, administrative or judicial.

    Precision: Please note that Law 26/2015, of July 28, which modifies the system of protection for children and adolescents ( BOE of the 29th) has modified, with effect from August 18, 2015, article 173 bis of the Civil Code that regulates the modalities of foster care. Therefore, it will be necessary to comply with the provisions of the Second Additional Provision of said Law 26/2015, according to which "all references made in the laws and other provisions to pre-adoptive foster care must be understood as being made to the delegation of custody for pre-adoptive cohabitation provided for in article 176 bis of the Civil Code. Those made to simple foster care should be understood as being made to temporary family foster care provided for in article 173 bis of the Civil Code; and when they are made to the Collaborating Entities for international adoption, they will be understood to be made to the organizations accredited for international adoption.

  • For the purposes of determining the order number of the foster child, 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.

  • This deduction will not give rise to the case of pre-adoptive foster care 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.
  • In the event of foster care of minors through marriages or de facto unions , the amount of the deduction will be prorated equally in the declaration of each of them if they opt for individual taxation.

  • To apply the deduction, the following requirements must be met:

    1. That the sum of the general tax base and the savings of the taxpayer, boxes [0435] and [0460] of the declaration, does not exceed :

      - 12,500 euros in individual taxation .

      - 25,000 euros in joint taxation .

    2. That it is accredited by the competent department in the matter, the formalization of the foster care , as well as that the taxpayer has not received aid from the Administration of the Regional Government of Castilla-La Mancha linked to the foster care .