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 rooms.

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

Note: the order number of the descendants, including people linked to the taxpayer by reason of guardianship and foster care in the terms provided for in civil legislation or, outside of the previous cases, to those who have been assigned guardianship and custody by judicial resolution, will be assigned depending on the age of those who give the right to apply this minimum for descendants, starting with the oldest and without counting for these purposes those descendants who, if applicable, had 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 old, the corresponding minimum of those indicated above will increase 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 it is registered in the Civil Registry and in the next two. 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 July 18 August 2015, article 173 bis of the Civil Code regulating the following modalities of foster care: urgent, temporary and permanent.

  On the other hand, in relation to pre-adoptive foster care, the second and sixth additional provisions of said Law 26/2015 establish that all references made in the laws and other provisions to pre-adoptive foster care must be understood to be made to the guardianship delegation for coexistence. pre-adoption provided for in article 176 bis of the Civil Code, while references made to simple foster care must be understood as referring to temporary family foster care provided for in article 173 bis of the Civil Code.

  Family foster care (Art. 173 bis of the Civil Code)		Application of the minimum by descendants	Increase for descendants under three years of age
  Until 08-17-2015	As of 08-18-2015
  -	Emergency family foster care	YES	YES
  Simple family foster care	Temporary foster care	YES	YES
  Permanent family foster care	Permanent family foster care	YES	YES (regardless of the age of the minor)
  Pre-adoptive foster care	Guardianship delegation for pre-adoptive coexistence (New 176 bis of the Civil Code)	YES	YES (regardless of the age of the minor)

  Note: In the cases of adoption or foster care, both pre-adoptive (current custody delegation for pre-adoptive coexistence) and permanent, said increase will occur, regardless of the age of the minor, in the tax period in which it is registered in the Civil Registry and in the next two. 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 the adoption of a minor who had been in foster care takes place, or a change occurs in the foster care situation, the increase in the amount of the minimum for descendants will be carried out during the remaining tax periods until the maximum period of three years.

  Note: It must be taken into account 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 cases of minors who have custody by judicial resolution, the increase in the minimum for descendants will only be applicable if they are under three years of age.