10.14.8. For fostering minors
Taxpayers residing in the Autonomous Community of La Rioja, who have a minor at home in emergency, temporary or permanent foster care, or custody for adoption purposes, 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.
However, the deduction may be applied to the taxpayer who has fostered different minors during the year, without the stay of any of them exceeding 90 days, but the sum of the periods of the different foster care, if it exceeds, at least , that period.
Foster care periods longer than 90 days will be counted individually and those shorter than that period will be counted jointly.
- 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.
It must indicate the number of fostered minors, differentiating between fostered minors less than 90 days old, 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.