Skip to main content
Form 100. Personal Income Tax Declaration 2018

10.5.18. For fostering minors

The taxpayer may deduct the amount of 250 euros for each minor in emergency, temporary or permanent foster care provided for in article 173 bis of the Civil Code, provided that the minor lives with the minor. entire tax period. 

If the cohabitation is less than the tax period, the amount of the deduction will be prorated by the actual days of cohabitation.  

This deduction will not give rise when the adoption of the minor occurs during the tax period.  

When two or more taxpayers are entitled to this deduction and do not or cannot opt for joint taxation, the deduction will be prorated between them in equal parts.


You must indicate the number of minors welcomed in the year. Broken down if it is common to the marriage, or the foster care is only for the owner.

In differentiated boxes, it will indicate the minors taken in throughout the year, indicating only the number of minors, or the minors taken in that do not cover the entire year. In the latter case, you must indicate, for each minor, the number of days in which the foster care is effective throughout the tax period.