For each minor in an emergency, temporary or permanent family care regime or custody for adoption purposes
Regulations: Art. 32.4 Law 10/2017, of October 27, consolidating the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes.
Amount of deduction
Taxpayers residing in the Autonomous Community of La Rioja who have a minor in their home under temporary or permanent emergency family care regime or custody for adoption purposes, may deduct the amounts:
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300 euros for each minor provided that the taxpayer lives with the minor for 183 days or more during the tax period.
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150 euros for each minor , if the period of cohabitation during the tax period was less than 183 days and more than 90 days.
However, the corresponding deduction may be applied by the taxpayer who has taken in several 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 periods does exceed, at least, said period.
Foster care periods lasting more than 90 days will be counted individually and foster care periods lasting less than 90 days will be counted jointly.
If individual declarations are chosen, each of the taxpayers entitled to deduction will apply 50% of the same.
Examples of application of the deduction in the case of foster care during the year for different minors
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Deduction applicable if a taxpayer had three minors in foster care during fiscal year 2021 for a period of 40 days each.
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Deduction applicable if the foster care of the three minors had been for a period of 70 days each.
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Deduction applicable if the foster care of the three minors had been one for 200 days and the other two for 60 days.
Solution
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In the first case, since the total has been 120 days (more than 90 and less than 183 days) a deduction of 150 euros will be applied.
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In the second case, the total sum will be 210 days (70 days x 3 minors) so a deduction of 300 euros will apply (as it is more than 183 days).
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In the third and final case, a deduction of 300 euros may be applied for the first foster care and another of 150 euros for the two 60-day foster care periods (since the total sum of the two 60-day foster care periods will be 120 days).
Requirements and other conditions for the application of the deduction
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The minor must be under an emergency, temporary or permanent family foster care regime or custody for adoption purposes, formalized by the judicial or administrative body competent in matters of minors in this Autonomous Community of La Rioja.
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The deduction for foster care will not apply when the adoption of the minor took place during the tax period.