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Practical Income Manual 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 it is the second or successive minor in unpaid foster care, provided they live with the taxpayer for more than 183 days of the tax period.

Requirements and other conditions of the deduction

  • The foster care that gives the right 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 29) has modified, with effect Since August 18, 2015, article 173 bis of the Civil Code that regulates the modalities of family 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 that in the laws and other provisions are made to pre-adoptive foster care must be understood to be made to the guardianship delegation for the pre-adoptive coexistence provided for in article 176 bis of the Civil Code. Those that were made to simple foster care must be understood to be made to temporary family foster care provided for in article 173 bis of the Civil Code; and when they were made to the collaborating Entities of international adoption, they will be understood to be made to the accredited organizations for international adoption.

  • 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.

  • The case of pre-adoptive foster care will not give rise to this deduction 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 fostering minors through marriages or de facto unions , the amount of the deduction will be prorated in equal parts in each person's declaration of them if they opted for individual taxation.

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

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

      - 12,500 euros in individual taxation .

      - 25,000 euros in joint taxation .

    2. That be 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 Community Board of Castilla-La Mancha linked to foster care .