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Practical manual for Income Tax 2023.

For unpaid foster care of minors

Regulations: Art. 7 Law 8/2013, of November 21, of the Autonomous Community of Castilla-La Mancha, on Tax Measures

Deduction amounts

  • 500 euros if it is the first minor in an unpaid foster care regime or by delegation of guardianship for pre-adoption cohabitation, provided that he or she lives with the taxpayer for more than 183 days of the tax period.

  • 600 euros if the child is the second or subsequent minor under an unpaid foster care regime or by delegation of guardianship for pre-adoption cohabitation, provided that the child lives with the taxpayer for more than 183 days of the tax period.

Requirements and other conditions of the deduction

  • The foster care that entitles the child to the deduction may be temporary, permanent or by delegation of guardianship for pre-adoption cohabitation, by administrative or judicial agreement.

  • For the purposes of determining the order number of the foster child, 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 by the taxpayer be counted.

  • This deduction will not give rise to the assumption of temporary foster care or delegation of guardianship for pre-adoptive cohabitation when the adoption of the minor occurs during the tax period, without prejudice to the application of the deduction "For birth or adoption of children".

  • In the event of foster care of minors through marriages or de facto unions , the amount of the deduction will be prorated equally in the declaration of each of them if they opt for individual taxation.

  • To apply the deduction, the following requirements must be met:

    1. That the sum of the general tax base and the savings of the taxpayer, boxes [0435] and [0460] of the declaration, does not exceed :

      - 12,500 euros in individual taxation.

      - 25,000 euros in joint taxation.

    2. That it is accredited by the competent department in the matter, the formalization of the foster care , as well as that the taxpayer has not received aid from the Administration of the Regional Government of Castilla-La Mancha linked to the foster care .