For foster care of minors

Regulations: Art. 13 of the Consolidated Text of the legal provisions of the Principality of Asturias regarding taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22.

Deduction amount

• 253 euros for each minor in foster care, provided they live with the minor 183 days during the tax period.
• 126 euros for each minor placed in foster care, if the time of cohabitation during the tax period was greater than 90 and less than 183 days .

Requirements and other conditions of the deduction

• The foster care that gives the right to the deduction may be simple or permanent, excluding those that have pre-adoption purposes.

  Precision: Please note that Law 26/2015, of July 28, which modifies the system of protection for children and adolescents ( BOE of 29) modified, with effect from 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.

• When there is more than one taxpayer entitled to the application of the deduction and they file an individual tax return, the deduction will be prorated equally in the declaration of each of them.