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Practical manual for Income Tax 2024. Volume 2. Autonomous community deductions
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For fostering minors

Regulations: Art. 5.Four Text Consolidated legal provisions of the Autonomous Community of Galicia on taxes ceded by the State, approved by Legislative Decree 1/2011, of July 28

Amount of deduction

300 euros for each minor in a simple, permanent, provisional or pre-adoptive family care regime, administrative or judicial.

Accuracy : 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 regulating the following 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 the delegation of custody for pre-adoption cohabitation provided for in article 176 bis of the Civil Code.

Requirements and other conditions for the application of the deduction

  • This deduction will not be given in the case of pre-adoptive family care, when the adoption of the minor occurs during the tax period, without prejudice to the application, where applicable, of the deduction "For the birth or adoption of children".

    Please note that pre-adoption foster care is currently the delegation of guardianship for pre-adoption cohabitation provided for in Article 176 bis of the Civil Code.

  • The foster care must be formalized by the competent body in matters of minors of the Xunta de Galicia .

  • In the case of foster care of minors by marriages, the amount of the deduction will be prorated equally in the declaration of each of them, if they opt for the individual declaration.

  • If the foster care is carried out by de facto couples , in accordance with the Third Additional Provision of Law 2/2006, of June 14, on civil law in Galicia, the amount of the deduction will be prorated equally in the declaration of each of its members.