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Form 100. Personal Income Tax Return Declaration 2017

8.5.3.1. Guardianship and foster care of minors

Guardianship

Guardianship, regulated by articles 199 and following of the Civil Code (without prejudice to the regional and special legislation existing for minors or incapacitated persons), must be established by means of a judicial resolution that must be registered in the Civil Registry.

Fostering of minors 

In accordance with the provisions of Article 173.bis of the Civil Code, foster care may take the following forms depending on its duration and objectives:

a) Emergency foster care, mainly for children under six years of age, which will last no more than six months, while the appropriate family protection measure is decided.

b) Temporary foster care, which will be of a transitory nature, either because the situation of the minor provides for his or her reintegration into his or her own family, or while a protection measure of a more stable nature is adopted, such as permanent foster care or adoption. This placement will last for a maximum of two years, unless the best interests of the child advise an extension of the measure due to the foreseeable and immediate family reintegration, or the adoption of another definitive protection measure.

c) Permanent foster care, which will be established either at the end of the two-year period of temporary foster care because family reintegration is not possible, or directly in cases of minors with special needs or when the circumstances of the minor and his/her family so advise. The Public Entity may request the Judge to assign to the permanent foster parents those guardianship powers that facilitate the performance of their responsibilities, taking into account, in all cases, the best interests of the minor.