For each minor in emergency, temporary or permanent foster care or custody for adoption purposes
Regulations: Art. 32.4 Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and assigned taxes.
Taxpayers residing in the Autonomous Community La Rioja who have a minor at home in the emergency, temporary or permanent foster care regime or custody for adoption purposes, may deduct the following quantities:
300 euros for each minor as long as the taxpayer lives with the minor for 183 days or more during the tax period.
150 euros for each minor , if the time of cohabitation during the tax period was less than 183 days and more than 90 days.
However, the corresponding deduction may be applied to the taxpayer who has fostered different minors during the year, without the stay of any of them exceeding 90 days, provided that the sum of the periods of the different foster care does exceed, at least, said period.
Foster care periods longer than 90 days will be counted individually and those shorter than that period will be counted jointly.
If individual declarations are chosen, each of the taxpayers entitled to the deduction will apply 50% of it.
Examples of application of the deduction in the case of fostering different minors during the year
Deduction applicable if a taxpayer had had three minors in foster care during fiscal year 2021 for a period of 40 days each.
Deduction applicable if the fostering of the three minors had been for a period of 70 days each.
Deduction applicable if the fostering of the three minors had been one for 200 days and the other two for 60 days.
In the first case, since there have been a total of 120 days (more than 90 and less than 183 days), a deduction of 150 euros will be applied.
In the second, the total sum will be 210 days (70 days x 3 minors) for which a deduction of 300 euros will correspond (as it is greater than 183 days).
In the third and final case, a deduction of 300 euros may be applied for the first placement and another of 150 euros for the two 60-day placements (since the total sum of the two 60-day placements will be 120 days).
Requirements and other conditions for the application of the deduction
The minor must be in urgent, temporary or permanent foster care or custody for adoption purposes, formalized by the judicial or administrative body competent in matters of minors of this Autonomous Community of The Rioja.
The deduction for foster care will not apply when the adoption of the minor has occurred during the tax period.