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Form 100. Personal Income Tax Declaration 2018

10.12.3. For foster care of minors

For each minor in simple, permanent or pre-adoptive, administrative or judicial foster care, provided they live with the minor for more than 183 days of the tax period, the following amounts may be deducted:

  1. 600 euros if it is the first minor in foster care.

  2. 750 euros if it is the second minor in foster care.

  3. 900 euros if it is the third minor in foster care or successive care.

For the purposes of determining the order number of the fostered minor, only those minors who have remained fostered for more than 183 days of the tax period will be counted. In no case will minors who have been adopted during said tax period be counted.


This deduction will not be applied in the case of pre-adoptive foster care when the adoption of the minor occurs during the tax period, without prejudice to the application of the deduction for the birth or adoption of children.

To apply the deduction, the sum of the general tax base and the savings cannot exceed 25,620 euros and 36,200 euros if it is joint taxation. This requirement is controlled by the program.

If the foster care is carried out by marriages or de facto unions, the amount of the deduction will be prorated in equal parts, if they opt for individual taxation.

Taxpayers must be in possession, if required, of the corresponding certificate accrediting the formalization of the placement, issued by the Department of the Community of Madrid competent in the matter.


In the case of marriage, if the foster care has been carried out by both spouses, and represents for both the same order number, the number of fostered minors, according to their order number, must be indicated in the corresponding "Common" box.

Otherwise, the number of people welcomed, according to their order number, will be reflected in the "From the Owner" box. In this case, it must also be indicated whether the foster care has been carried out by a marriage or a de facto union.