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Form 100. Personal Income Tax Return Declaration 2017

10.2.3. For international adoption of children

In the case of international adoption, formalized under the terms regulated by current legislation and in accordance with the Treaties and Conventions signed by Spain, taxpayers may deduct 600 euros for each adopted child in the tax period.

Requirements:

  • Adoption shall be deemed to take place in the tax period corresponding to the time at which the court ruling constituting the adoption is issued.

  • This deduction is compatible with the previous deduction for the birth or adoption of children.

  • When the adopted child lives with both adoptive parents and they opt for individual taxation, the deduction will be prorated equally in the tax return of each of them.

Completion

In the case of marriage, if both spouses are entitled to the deduction, they must indicate in the "Common" box the number of children adopted internationally.

Otherwise, the number of children adopted internationally will be reflected in the "From the Holder" box. In this case, you must also indicate whether or not the children live with both adoptive parents.