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Practical manual for Income Tax 2023.

For hosting Ukrainian people or families displaced due to the armed conflict

Regulations: Fifth transitional provision.1 Revised text of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26

Temporal scope of application: This deduction will apply in the tax periods 2022, 2023 and 2024. 

Amount and limit of the deduction

  • 300 euros per person hosted.

  • Maximum limit: 1,000 euros per taxpayer e.

Requirements for applying the deduction

This deduction will be applicable when the requirements and conditions indicated below are met, which are applicable both to the taxpayer and to the persons in foster care:

a. Requirements that the taxpayer must meet:

  • Have in a situation of foster care, on a private basis r:

    • persons or families displaced from Ukraine as a result of the armed conflict in their country, or

    • persons who have obtained the corresponding refugee status for the same reason.

  • Persons to be welcomed must be included within the scope of Royal Decree 1325/2003, of October 24 , which approves the Regulation on the temporary protection regime in the event of a mass influx of displaced persons, and have obtained recognition of temporary protection in accordance with the procedure established in Order PCM /169/2022, of March 9 , which develops the procedure for the recognition of temporary protection for persons affected by the conflict in Ukraine.

  • In any case, minors under a temporary family foster care regime will be considered as such, due to the situation caused by the armed conflict in their country, in accordance with the provisions of the regulations on the rights and freedoms of foreigners in Spain and their social integration, as well as the protection of minors in situations of risk and helplessness, in accordance with the special procedure for the temporary protection of minors who are affected by a humanitarian crisis provided for in article 49 of Royal Decree-Law 6/2022, of March 29 , which adopts urgent measures within the framework of the National Response Plan to the economic and social consequences of the war in Ukraine.

  • The application of this deduction requires obtaining a certificate from the body responsible for the management and control of these receptions, stating the number of people received and the duration of the reception, in accordance with the provisions of the Ministry of Inclusion, Social Security and Migration .

b. Requirements that people in foster care must meet

  • That they live with the taxpayer for at least four months of the tax period.

  • That in the year 2023, taxpayer does not have annual income, excluding exempt income, exceeding euros, and does not have a kinship relationship by consanguinity or affinity up to the second degree with the taxpayer.

  • When two or more taxpayers are entitled to apply this deduction in respect of the same eligible persons, its amount and limit prorated equally.