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.
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 foster care to currently establish emergency, temporary and permanent foster care as such. Likewise, the aforementioned law added a new article 176 bis regulating the delegation of guardianship for pre-adoptive coexistence.
On the other hand, the second Additional Provision of the aforementioned Law 26/2015 establishes that "all references that are made in the laws and other provisions to pre-adoptive foster care must be understood to be made to the delegation of guardianship for 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.
Therefore, the deduction will be applicable to emergency, temporary and permanent foster care.
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.