For fostering minors
Regulations: Art. 5. Four Text Recast of the legal provisions of the Autonomous Community of Galicia regarding taxes transferred by the State, approved by Legislative Decree 1/2011, of July 28
300 euros for each minor in simple, permanent, provisional or pre-adoptive, administrative or judicial foster care, provided that the taxpayer lives with the minor for an equal or longer period of time to 183 days during the tax period.
Accuracy : 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 regulating the following modalities of foster care: urgent, temporary and permanent. Likewise, the aforementioned law added a new article 176 bis regulating the delegation of guardianship for pre-adoptive coexistence.
On the other hand, the second Additional Provision of said Law 26/2015, establishes that "All references that in the laws and other provisions are made to pre-adoptive foster care must be understood as made to the delegation of guardianship for pre-adoptive coexistence provided for in article 176 bis of the Civil Code. Those that were made to simple foster care must be understood to be made to temporary family foster care provided for in article 173 bis of the Civil Code; and when they were made to the collaborating entities of international adoption, they will be understood to be made to the accredited organizations for international adoption.
For all these reasons, the deduction is understood to be applicable to any of the modalities of foster care contemplated in article 173 bis of the Civil Code and the delegation of guardianship for pre-adoptive coexistence provided for in article 176 bis of the Civil Code.
150 euros for each minor in foster care , in the terms previously mentioned, if the time of cohabitation during the tax period was less than 183 days and more than 90 days .
Requirements and other conditions for the application of the deduction
The of pre-adoptive foster care will not give rise ##1## to this deduction, when the adoption of the minor occurs during the tax period .
Keep in mind that pre-adoptive family foster care is currently the delegation of guardianship for pre-adoptive coexistence provided for in article 176 bis of the Civil Code.
The placement must be formalized by the competent body for minors of the Xunta de Galicia .
In the case of fostering minors through marriages, the amount of the deduction will be prorated in equal parts in the declaration of each of them, if they opt for the individual declaration.
If the foster care is carried out by de facto couples , in accordance with the third Additional Provision of Law 2/2006, of June 14, on civil law of Galicia, the amount of the deduction will be prorated equally in the declaration of each of its members.