Community of Madrid

• For unpaid foster care of people with a degree of disability equal to or greater than 33%, a deduction of €1,500, if they live with the taxpayer for more than 183 days a year in foster care without compensation, provided that the foster care does not give rise to obtaining aid or subsidies and the taxpayer's tax base does not exceed certain amounts.

  This deduction cannot be made in the case of fostering people over 65 years of age, when the foster person is linked to the taxpayer by kinship equal to or less than the fourth degree, by consanguinity or affinity.