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Practical manual for Income Tax 2023.

For fostering minors

Regulations: Additional Provision Four. Five Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands regarding transferred taxes, approved by Legislative Decree 1/2009, of April 21

Note: The conditions and amounts indicated below for this deduction will apply in the 2022 and 2023 tax periods , replacing with those provided for in article 11 bis of the Consolidated Text. Therefore, this is the last exercise in which they will be applicable.

Amount and requirements for applying the deduction

  • 300 euros for each minor under the emergency, temporary or permanent foster care regime provided for in article 173 bis of the Civil Code, provided that the minor lives with them for the entire tax period.

    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, since August 18, 2015, article 173 bis of the Civil Code that regulates the modalities of foster care and, in accordance with this modification, emergency and temporary foster care contemplates the cases of the previous simple foster care.

    If the cohabitation is less than tax period the amount of the deduction prorated by the actual days of cohabitation in the tax period.

  • This deduction will not give rise to when the adoption of the minor occurs during the tax period.

  • When two or more taxpayers are entitled to this deduction and do not or cannot opt for joint taxation, the deduction will be prorated among them in equal parts .