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Practical manual for Income Tax 2023.

For foster care of minors

Regulations: Art. 13 Revised Text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22

Amount of deduction

  • 500 euros for each minor in foster care, provided that the minor lives with the minor 183 days during the tax period.

  • 250 euros for each minor taken in as a foster child, if the period of cohabitation during the tax period was greater than 90 and less than 183 days .

Requirements and other conditions of the deduction

  • Emergency, temporary and permanent foster care, excluding those for pre-adoption purposes.

    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 to currently establish as such emergency, temporary and permanent foster care. The aforementioned law also added a new article 176 bis regulating the delegation of guardianship for pre-adoption cohabitation.

  • When there is more than one taxpayer entitled to apply the deduction and they file an individual tax return, deduction will be prorated equally in the return of each of them.