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Practical Income Manual 2022.

For foster care of minors

Regulations: Art. 13 Consolidated text of the legal provisions of the Principality of Asturias regarding taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22

Deduction amount

  • 500 euros for each minor in foster care, provided they live with the minor 183 days during the tax period.

  • 250 euros for each minor placed in foster care, if the time of cohabitation during the tax period was greater than 90 and less than 183 days .

Requirements and other conditions of the deduction

  • Emergency, temporary and permanent foster care, excluding those with pre-adoptive purposes.

    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 to currently establish emergency, temporary and permanent foster care as such. Likewise, the aforementioned law added a new article 176 bis regulating the delegation of guardianship for pre-adoptive coexistence.

  • When there is more than one taxpayer entitled to the application of the deduction and they file an individual tax return, the deduction will be prorated equally in the declaration of each of them.