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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

Through the birth or adoption of a son or daughter, or through foster care

Regulations: Art. 612-1 Legislative Decree 1/2024, of March 12, approving the sixth book of the Tax Code of Catalonia, which includes the consolidated text of the legal provisions in force in Catalonia regarding transferred taxes.

Amount of deduction

By the birth either adoption of a son or a daughter or by the family foster care of minors during the tax period:

Attention: The foster care arrangement must have been agreed in accordance with the provisions of Law 14/2010, of May 27, on the rights and opportunities in childhood and adolescence.

According to Article 126 of Law 14/2010, of May 27, on the rights and opportunities of children and adolescents (DOGC 02-06-2010; BOE 28-06-2010):

  • Family foster care can be simple or permanent.

  • Simple family foster care should be agreed upon if it is anticipated that the abandonment will be temporary.

  • Permanent foster care should be agreed upon if it is foreseen that the abandonment will be permanent and the application of pre-adoptive foster care is not considered more favorable to the interests of the child or adolescent, or when this is not possible.

For its part, in application of article 127 of the cited Law, family foster care, simple or permanent, can be constituted in the extended family of the child or adolescent (that in which there is a relationship of kinship by consanguinity or affinity between the child or adolescent and the foster person, or one of the members of the foster family, as well as with those living with the child or adolescent in the last two years) or in a different family.

  • 150 euros in the individual declaration of each of the parents.

  • 300 euros in case of joint declaration by both parents.

  • 300 euros in the case of a declaration by the parent of a single-parent family.

In accordance with article 4 of Decree 151/2009, of September 29, on partial development of Law 18/2003, of July 4, on support for families ( DOGC 01-10-2009):

  • Single-parent families are those made up of one or more sons or daughters who meet the requirements established in section 3 of article 4 and who live together and are financially dependent on a single person.

  • In any case, the following are considered single-parent families:

    1. That in which the father or mother, with dependent children, lives at the same time with another person or persons and does not have a marital relationship or stable partnership with any of them, in accordance with Catalan civil law.

    2. That which is made up of a widow or a person in a similar situation, with sons or daughters who depend on him or her economically, without taking into account the receipt of widow's or orphan's pensions for this purpose).

    3. That in which the parent who has guardianship of the sons or daughters does not receive a pension for their maintenance established by court order or, even if he or she receives it, it is less than half of the amount of the Catalan income sufficiency indicator (IRSC) in force monthly for each son or daughter.

    4. That in which the parent with dependent children has suffered violence in accordance with Law 5/2008, of April 24, on the right of women to eradicate gender-based violence, by the other parent or cohabitant.

    5. That in which the parent with dependent children has suffered abandonment of the family by the other parent or cohabitant.

    6. A situation in which one of the cohabiting parents has been deprived of liberty, hospitalized or otherwise subject to similar causes for a period of one year or more.

According to article 4.5 of Decree 151/2009, a single-parent family loses this status when the person who heads the family unit marries another person or forms a stable union as a couple in accordance with Catalan civil law, or when the family unit ceases to meet any of the conditions established in the aforementioned Decree to have the status of a single-parent family.

Furthermore, please note that, in accordance with article 6 of Decree 151/2009, the recognition of the status of single-parent family to those families residing in Catalonia who meet the established requirements is carried out by issuing the title that accredits it.

Incompatibility

The deduction for adoption of a son or a daughter results incompatible with the application of the deduction for foster care.

Incompatibility is predicated with respect to a same son, this cannot give the right to both deductions to a same taxpayer: In the case of a minor who, after being fostered, is subsequently adopted, only the deduction for family foster care, which occurs first in time, can be applied.