Applicable amounts

A. In general

• 2,400 euros per year for the first.

• 2,700 euros per year for the second.

• 4,000 euros per year for the third.

• 4,500 euros per year for the fourth and subsequent years.

In the event of the death of a descendant who is entitled to the minimum for this concept, the applicable amount is 2,400 euros .

Note: the order number of the descendants, including persons linked to the taxpayer by reason of guardianship and foster care under the terms provided for in civil legislation or, outside the previous cases, to those who have been assigned their custody and care by court order, will be assigned based on the age of those who entitle the taxpayer to apply this minimum for descendants, starting with the oldest and without counting for these purposes those descendants who, where applicable, died in the year prior to the date of accrual of the tax.

B. Increase for descendants under three years of age

• Amount of increase

  When the descendant is under three years of age, the minimum corresponding to those indicated above will be increased by 2,800 euros annually.

  Note: The increase for descendants under three years of age is applicable in cases where the descendant has died during the tax period.

• Application of the increase in cases of adoption or pre-adoptive or permanent foster care

  In cases of adoption or foster care, both pre-adoptive and permanent, said increase, regardless of the age of the minor , will be applied in the tax period in which the minor is registered in the Civil Registry and in the following two periods. Where registration is not required, the increase may be made in the tax period in which the corresponding judicial or administrative decision is taken and in the following two tax periods.

  Precision:

  Law 26/2015, of July 28, which modifies the system of protection for children and adolescents ( BOE of July 29) modified, with effect from August 18, 2015, article 173 bis of the Civil Code regulating the following modalities of foster care: urgent, temporary and permanent.

  Furthermore, in relation to pre-adoptive foster care, the second and sixth additional provisions of Law 26/2015 establish that all references made in 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, while references made to simple foster care must be understood as being made to temporary family foster care provided for in article 173 bis of the Civil Code.

  Foster care (Art. 173 bis of the Civil Code)		Application of the minimum for descendants	Increase for descendants under three years of age
  Until 17-08-2015	As of 18-08-2015
  -	Emergency foster care	YEAH	YEAH
  Simple foster care	Temporary foster care	YEAH	YEAH
  Permanent foster care	Permanent foster care	YEAH	YES (regardless of the age of the minor)
  Pre-adoption foster care	Delegation of guardianship for pre-adoption cohabitation (New 176 bis of the Civil Code)	YEAH	YES (regardless of the age of the minor)

  Note: In the cases of adoption or foster care, both pre-adoption (current delegation of guardianship for pre-adoption cohabitation) and permanent, said increase will occur, regardless of the age of the minor, in the tax period in which he/she is registered in the Civil Registry and in the two following periods. Where registration is not required, the increase may be made in the tax period in which the corresponding judicial or administrative decision is taken and in the following two tax periods.

• When a minor who has been in foster care is adopted, or a change occurs in the foster care situation, the increase in the amount of the minimum for descendants will be applied during the remaining tax periods until the maximum period of three years is exhausted.

  Note: It should be noted that in cases of emergency or temporary foster care, the increase in the minimum for descendants will only be possible when the descendant is under three years of age. Likewise, in the case of minors over whom custody and guardianship is granted by court order, the increase in the minimum for descendants will only be applicable if they are under three years of age.