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Form 100. Personal Income Tax Declaration 2018

10.6.6. For foster care of minors

Taxpayers who receive minors in simple or permanent, administrative or judicial foster care, provided that they have been previously selected for this purpose by a public entity for the protection of minors and that they do not have any family relationship, nor do they adopt during the tax period. to the minor taken in, they may deduct:

  • Generally 240 euros, or

  • The result of multiplying 240 euros by the maximum number of minors that have been taken in simultaneously in the tax period.


The amount of the deduction may not exceed 1,200 euros.

In the case of fostering minors through marriages, de facto couples or couples who live together permanently in an emotional relationship similar to the previous ones without having registered their union, the amount of the deduction will be prorated in equal parts in the declaration of each one. of them if they opted for individual taxation.


In the case of marriage, if both spouses are entitled to the deduction, the box "Common" will be checked. Otherwise, the box "From the owner" will be checked

In the event of simultaneous fostering of several minors, you must complete the second row of boxes in the data capture window and indicate the number of minors fostered.

If the foster care has been carried out by married couples, de facto couples or couples who live together permanently in a similar emotional relationship, "YES or NO" will be entered in the corresponding box.