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Practical Income Manual 2022.

For hosting Ukrainian people or families displaced due to the armed conflict

Regulations: fifth transitional provision.1 Consolidated text of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of September 26

Temporal scope of application of the deduction: This deduction will only be applicable in the 2022 and 2023 tax periods.

Amount and limit of the deduction

  • 300 euros per person hosted.

  • Maximum limit: 1,000 euros per taxpayer e.

Requirements for applying the deduction

This deduction will be applicable when the requirements and conditions indicated below are met, applicable to both the taxpayer and the people in foster care:

a. Requirements that the taxpayer must meet:

  • Have in a situation of foster care, on a private basis r:

    • persons or families displaced from Ukraine as a result of the armed conflict in their country, or

    • people who have obtained the corresponding refugee status for the same reason.

  • The people receiving shelter must be included in the scope of application of Royal Decree 1325/2003, of October 24 , which approves the Regulation on the temporary protection regime in case of massive influx of displaced people, and having obtained recognition of temporary protection in accordance with the procedure established in Order PCM/169/2022, of March 9 , by which the procedure is developed for the recognition of temporary protection for people affected by the conflict in Ukraine.

  • In any case, unaccompanied minors in temporary family foster care will have this consideration l, due to the situation caused by the armed conflict in their country, in accordance with the provisions of the regulations on the rights and freedoms of foreigners in Spain and their social integration, as well as the protection of minors at risk and helplessness, in accordance with the special procedure for the temporary protection of minors who are affected due to a humanitarian crisis provided for in article 49 of Royal Decree-Law 6/2022, of March 29 , by which urgent measures are adopted within the framework of the National Plan to respond to the economic and social consequences of the war in Ukraine.

  • The application of this deduction requires obtaining a certificate from the body competent in the management and control of these receptions, stating the number of people welcomed and the duration of the reception, in accordance with what provided by the Ministry of Inclusion, Social Security and Migration .

b. Requirements that people in care must meet

  • That they live with the taxpayer for at least four months of the tax period.

  • That in fiscal year 2022 he/she does not have annual income, excluding exempt income, exceeding 8,000 euros, and does not have a family relationship by consanguinity or affinity of up to the second degree with the taxpayer.

  • When two or more taxpayers are entitled to the application of this deduction with respect to the same eligible persons, its amount and its limit will be prorated in equal parts.