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Practical manual for Income Tax 2023.

For foster care of minors

Regulations: Art. 2.5 Text Revised Law on Fiscal Measures in the area of taxes transferred by the State, approved by Legislative Decree 62/2008, of June 19 , by the Autonomous Community of Cantabria

Amount and limit of the deduction

  • 240 euros on a general basis, or

  • The result of multiplying 240 euros by the maximum number of minors taken in simultaneously during the tax period.

  • Limit : In any case, the amount of the deduction may not exceed the amount of 1,200 euros .

Requirements and other conditions for the application of the deduction

  • This deduction may be applied by:

    1. Taxpayers who receive minors in foster care.

    2. Taxpayers who are former foster parents with whom a person of legal age who was fostered until the age of majority lives, provided that the cohabitation has not been interrupted and that the cohabitation is under the approval and supervision of the public entity for the protection of minors.

      In the latter case, the deduction is subject to the same requirements that allow the application of the minimum for descendants for adult children living in the family home.

  • The foster care that entitles the taxpayer to the deduction may be administrative or judicial, provided that the taxpayers have been previously selected for this purpose by a public entity for the protection of minors.

    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 effect from 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 contemplate the cases of the previous simple foster care.

    Therefore, the deduction will be applicable to current emergency, temporary and permanent foster care.

  • Taxpayers who receive minors must not be related to the children under their care or adopt them during the tax period.

  • In the case of foster care of minors by marriages, de facto couples or couples who live together permanently in a similar emotional relationship to the above without having registered their union , the amount of the deduction will be prorated equally in the individual declaration of each of them if they are taxed in this way.