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Practical manual for Income Tax 2021.

For foster care of minors

Regulations: Art. 13 of the Revised Text of the legal provisions of the Principality of Asturias on taxes ceded by the State, approved by Legislative Decree 2/2014, of October 22.

Amount of deduction

  • 253 euros for each minor in foster care, provided that the minor lives with the minor 183 days during the tax period.

  • 126 euros for each minor taken in as a foster child, if the period 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 entitles the child to the deduction may be simple or permanent, excluding those that have a pre-adoption purpose.

    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, with effect from August 18, 2015, article 173 bis of the Civil Code that regulates the modalities of foster care to currently establish as such emergency, temporary and permanent foster care. The aforementioned law also added a new article 176 bis regulating the delegation of guardianship for pre-adoption cohabitation.

    Furthermore, the Second Additional Provision of the aforementioned Law 26/2015 establishes 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. Those made to simple foster care should be understood as being made to temporary family foster care provided for in article 173 bis of the Civil Code; and when they are made to the Collaborating Entities for international adoption, they will be understood to be made to the organizations accredited 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 apply the deduction and they file an individual tax return, the deduction will be prorated equally in the return of each of them.