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Practical Income Manual 2022.

For unpaid foster care of minors

Regulations: Art. 7 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures

Deduction amounts

  • 500 euros if it is the first minor in unpaid foster care or by delegation of guardianship for pre-adoptive coexistence, as long as he or she lives with the child. taxpayer for more than 183 days of the tax period.

  • 600 euros if it is the second or successive minor in unpaid foster care or by delegation of guardianship for pre-adoptive coexistence, as long as they live together with the taxpayer for more than 183 days of the tax period.

Requirements and other conditions of the deduction

  • The foster care that gives the right to the deduction may be temporary, permanent or by delegation of guardianship for pre-adoptive coexistence, by administrative or judicial agreement.

  • For the purposes of determining the order number of the fostered minor, only those minors who have remained in said regime for more than 183 days of the tax period will be counted.

    In no case will minors who have been adopted during said tax period by the taxpayer be counted.

  • The assumption of temporary family foster care or by delegation of guardianship for pre-adoptive cohabitation will not give rise to this deduction when occurs adoption of the minor during the tax period, without prejudice to the application of the deduction for the birth or adoption of children.

  • In the event of fostering minors through marriages or de facto unions , the amount of the deduction will be prorated in equal parts in each person's declaration of them if they opted for individual taxation.

  • To apply the deduction, the following requirements must be met:

    1. That the sum of the general tax base and the taxpayer's savings , boxes [0435] and [0460] of the declaration, does not exceed :

      - 12,500 euros in individual taxation.

      - 25,000 euros in joint taxation.

    2. That be accredited , by the competent department in the matter, the formalization of the foster care , as well as that the taxpayer has not received aid from the Administration of the Community Board of Castilla-La Mancha linked to foster care .