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Practical Income Manual 2022.

For foster care of minors

Regulations: Articles 6 and 18.1 and 4.a) Text Recast of the legal provisions of the Community of Madrid regarding taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21

Deduction amounts

Taxpayers may deduct for each minor in foster care the following amounts:

  • 600 euros if it is the first minor in foster care.

  • 750 euros if it is the second minor in foster care.

  • 900 euros if it is the third or successive minor in foster care.

Requirements and other conditions for the application of the deduction

  • The foster care that gives the right to the deduction may be simple, permanent or pre-adoptive, administrative or judicial.

    Precision: Please note that Law 26/2015, of July 28, which modifies the system of protection for children and adolescents ( BOE of July 29) has modified, with effect from August 18, 2015, article 173 bis of the Civil Code that regulates the modalities of family 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 guardianship delegation for pre-adoptive coexistence provided for in article 176 bis of the Civil Code.

    Remember: Currently, family foster care (emergency, temporary and permanent) and guardianship delegation for pre-adoptive cohabitation are entitled to apply this deduction.

  • 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 be counted.

  • The taxpayer must live with the minor for more than 183 days of the tax period and be in possession, if required, of the corresponding certificate accrediting care , issued by the competent Department of the Community of Madrid.

  • That the sum of the general and savings tax bases , sum of the boxes [ 0435 ] and [ 0460 ] of the declaration, does not exceed :

    • 25,620 euros in individual taxation.

    • 36,200 euros in joint taxation.

  • In the case of fostering minors for marriages or de facto unions , the amount of the deduction will be prorated in equal parts in the individual declaration of each one of them if they were taxed this way.

Note: This deduction may not be applied in the case of delegation of guardianship for pre-adoptive cohabitation when it gave rise to the adoption of the minor during the year, without prejudice to the application of the previously mentioned deduction "Due to the birth or adoption of children."