For foster care of minors
Regulations: Art. 2.5 Text Recast of the Law on Fiscal Measures regarding taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19 , by the Autonomous Community of Cantabria
Note: Please note that the fourth Additional Provision of the Cantabria Law 11/2022, of December 28, on Fiscal and Administrative Measures ( BOC 12-29-2022), as a consequence of The economic situation derived from the conflict in Ukraine, which has triggered an increase in prices, increases the amount of the deduction from 240 to 360 euros for the period 2022 and the maximum amount when there are several minors taken in simultaneously in the tax period that passes from 1,200 to 1,800 euros.
Taxpayers who receive minors in foster care may deduct the following amounts:
360 euros on a general basis, or
360 euros for the maximum number of minors welcomed simultaneously in the tax period.
In any case, the amount of the deduction may not exceed the amount of 1,800 euros .
This deduction will also be applicable to former foster persons with whom a person of legal age who had been fostered until the age of majority lives, as long as the coexistence has not been interrupted and that coexistence occurs under the approval and supervision of the public entity for the protection of minors.
In the latter case, the deduction is subject to the same requirements that allow the application of the minimum for descendants for adult children who live in the family home.
Requirements and other conditions for the application of the deduction
The foster care that gives the right to the deduction may be simple or permanent , administrative or judicial, provided that the taxpayers have been previously selected for this purpose by a public entity for the protection of minors.
Precision: Please note that Law 26/2015, of July 28, which modifies the system of protection for children and adolescents ( BOE of July 29) modified, with effective as of August 18, 2015, article 173 bis of the Civil Code that regulates the modalities of foster care and, in accordance with this modification, emergency and temporary foster care contemplate the cases of the previous simple foster care.
Therefore, the deduction will be applicable to the current emergency, temporary and permanent foster care.
Taxpayers who receive minors must not have a family relationship with those fostered or adopt them during the tax period.
In the case of fostering minors by married couples, de facto couples or couples who live together permanently in an emotional relationship similar to the previous ones without having registered their union , the amount of the deduction will be prorated in equal parts in the individual declaration of each of them if they were taxed in this way.