10.14.8. For fostering minors.

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

-300 euros for each minor taken in as long as 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 time of coexistence during the year is between 90 and 183 days.

Requirements

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

-The deduction does not apply if during the tax period the minor is adopted by the taxpayer.

Completion

It must indicate the number of minors fostered, differentiating between minors fostered between 90 and 183 days, or between 183 days or more.

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