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V1137-20 ·29 April 2020 ·consulta-vinculante Medium impact
Tax

Temporary foster care allows for descendant tax allowances under certain conditions, but not maternity deductions

A taxpayer inquired whether two minors in temporary foster care could be included as descendants for the personal allowance (mínimo por descendientes) in Income Tax (IRPF) and if they were eligible for the maternity deduction. The Directorate General for Taxes (DGT) ruled that while the descendant allowance may be applied under specific requirements, the maternity deduction does not apply.

In 6 key points

How it affects those involved

Taxpayers providing temporary foster care may benefit from increased personal allowances for descendants, provided specific legal requirements are met, though they remain ineligible for maternity-specific tax credits.

Lifecycle

2020-04-29PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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