10.14.8. For fostering minors.

Taxpayers residing in the Autonomous Community of La Rioja, from 2017 onwards, who have a minor in their home under an emergency, temporary or permanent foster care regime, may deduct the following amounts:

-300 euros for each fostered minor provided that the taxpayer lives with the minor for 183 days or more during the tax period.

-150 euros for each minor taken in if the period of cohabitation during the year is between 90 and 183 days.

Requirements

- The foster care must be formalized by the competent body in the matter of the Autonomous Community of La Rioja.

-The deduction is not applicable if the taxpayer adopts the minor during the tax period.

Completion

You must indicate the number of minors taken in, differentiating between minors taken in for between 90 and 183 days, or for 183 days or more.

Since the deduction is prorated among the taxpayers entitled to the deduction, you must indicate the number of people entitled to its application.