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Practical Income Manual 2020.

For fostering minors

Regulations: Art. 4 Text Recast of the legal provisions of the Autonomous Community of Extremadura regarding taxes transferred by the State, approved by Legislative Decree 1/2018, of April 10.

Deduction amount

  • 250 euros for each minor in temporary, permanent or emergency foster care , provided that the taxpayer lives with the minor for a period equal to or greater than 183 days during the tax period.
  • 125 euros for each minor in foster care , in the terms previously mentioned, if the time of cohabitation during the tax period was less than 183 days and more than 90 days .

Requirements for applying the deduction

  • In the case of fostering minors through marriages, the amount of the deduction will be prorated in equal parts in the declaration of each of the spouses if they pay taxes individually.
  • If foster care is carried out by de facto couples , in accordance with article 8 of Law 5/2003, of March 20, on De facto Couples of the Autonomous Community of Extremadura, the deduction will be prorated equally in the declaration of each of its members.

Note: in the cases of simple, permanent and pre-adoptive foster care referred to in article 6 of the Consolidated Text of the legal provisions of the Autonomous Community of Extremadura regarding taxes transferred by the State, approved by Legislative Decree 1/2013, of 21 May, which subsist on May 24, 2018, you will be entitled to the corresponding deduction, in the terms established in the aforementioned article.

For these purposes, remember that the aforementioned article 6 of Legislative Decree 1/2013 allowed the deduction of the amount of 250 euros for each minor in simple, permanent or pre-adoptive foster care , administrative or judicial, as long as they live with the minor for 183 days or more during the tax period and 125 euros if the time of cohabitation during the tax period is less than 183 days and greater than 90 days.

See in this regard the sole Additional Provision Legislative Decree 1/2018, of April 10, which approves the consolidated text of the legal provisions of the Autonomous Community of Extremadura regarding taxes transferred by the State.