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Practical manual for Income Tax 2021.

For fostering minors

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

Amount and requirements for applying the deduction

  • 250 euros for each minor under the emergency, temporary or permanent foster care regime provided for in article 173 bis of the Civil Code, provided that the minor 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 the 29th) modified, since August 18, 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 the 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 to this deduction 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 parts .