Skip to main content
Practical Income Manual 2020.

For fostering minors

Regulations: Art. 5. Four Text Recast of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28.

Deduction amounts

  • 300 euros for each minor in simple, permanent, provisional or pre-adoptive, administrative or judicial foster care, provided that the taxpayer lives with the minor for an equal or longer period of time to 183 days during the tax period and are not related.

    Accuracy : 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 are made in the laws and other provisions to pre-adoptive foster care must be understood as being 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.

  • 150 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 and other conditions for the application of the deduction

  • The of pre-adoptive foster care will not give rise ##1## to this deduction, when the adoption of the minor occurs during the tax period .
  • The placement must be formalized by the competent body for minors of the Xunta de Galicia .
  • 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 them, if they opt for the individual declaration.

  • If the foster care is carried out by de facto couples , in accordance with the third Additional Provision of Law 2/2006, of June 14, on civil law of Galicia, the amount of the deduction will be prorated equally in the declaration of each of its members.

    The practice of this deduction is conditional on adequate and sufficient documentary justification of the factual assumption and the requirements that determine its applicability.