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Practical manual for Income Tax 2023.

For foster care of minors

Regulations: Articles 6 and 18.1 and 4.a) Text Consolidated legal provisions of the Community of Madrid on taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21

Deduction amounts

Taxpayers may deduct for each minor in foster care the following amounts:

  • 618.60 euros if it is the first minor in foster care.

  • 773.25 euros if it is the second minor in foster care.

  • 927.90 euros if it is the third or subsequent minor in foster care.

Requirements and other conditions for the application of the deduction

  • The foster care that entitles the child to the deduction may be simple, permanent or pre-adoptive, administrative or judicial.

    Precision: Please note that Law 26/2015, of July 28, which modifies the system of protection for children and adolescents ( BOE of July 29) has modified, with effect from August 18, 2015, article 173 bis of the Civil Code that regulates the modalities of foster care (urgent, temporary and permanent). The aforementioned law also added a new article 176 bis regulating the delegation of guardianship for pre-adoption cohabitation.

    Furthermore, the second Additional Provision of said Law 26/2015 establishes that "All references made in the laws and other provisions to pre-adoptive foster care must be understood as being made to the delegation of custody for pre-adoptive cohabitation provided for in article 176 bis of the Civil Code. Those made to simple foster care should be understood as being made to temporary family foster care provided for in article 173 bis of the Civil Code; and when they are made to the Collaborating Entities for international adoption, they will be understood to be made to the organizations accredited for international adoption."

    For all these reasons, the deduction is understood to be applicable to any of the types of foster care contemplated in article 173 bis of the Civil Code and to the delegation of custody for pre-adoption cohabitation provided for in article 176 bis of the Civil Code.

    Remember: Currently, foster care (emergency, temporary and permanent) and delegation of guardianship for pre-adoption cohabitation give the right to apply this deduction.

  • 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 be counted.

  • The application of this deduction requires that the taxpayer be in possession, if required, of the corresponding certificate accrediting the foster care , issued by the competent Department of the Community of Madrid.

  • That the sum of the general and savings tax bases , sum of boxes [0435] and [0460] of the declaration, does not exceed :

    • - 26,414.22 euros in individual taxation.

    • - 37,322.20 euros in joint taxation.

  • 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 individual declaration of each of them if they are taxed in this way.

Note: This deduction may not be applied in the case of delegation of custody for pre-adoption cohabitation when this would give rise to the adoption of the minor during the year, without prejudice to the application of the previously mentioned deduction "For the birth or adoption of children"