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Practical Income Manual 2021.

For fostering minors

Regulations: Art. 11 bis Consolidated text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes , approved by Legislative Decree 1 /2009, April 21.

Amount and requirements for applying the deduction

  • 250 euros for each minor in emergency, temporary or permanent foster care provided for in article 173 bis of the Civil Code, provided that he or she lives with the minor for the entire tax period.

    Precision: Please note that Law 26/2015, of July 28, which modifies the system of protection for children and adolescents ( BOE of 29) modified, since July 18 August 2015, article 173 bis of the Civil Code that regulates the modalities of foster care and, in accordance with this modification, emergency and temporary foster care contemplates cases of the previous simple foster care.

    If the cohabitation is less than the tax period, the amount of the deduction will be prorated by the actual days of cohabitation in the tax period.

  • This deduction will not give rise when the adoption of the minor occurs during the tax period.

  • When two or more taxpayers are entitled to this deduction and do not or cannot opt for joint taxation, the deduction will be prorated among them in equal shares.