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Form 100. Personal Income Tax Return 2019

10.1.7. For adoption of children in the international sphere

In the case of international adoption, taxpayers will be entitled to apply a deduction of 600 euros for each child adopted in the tax period in which the adoption was registered in the Civil Registry.

Requirements

  1. The sum of the general and savings tax bases must not exceed 80,000 euros in the case of individual taxation or 100,000 euros in the case of joint taxation.

  2. Adoption will be deemed to have an international character when this is established by the rules and conventions applicable to this matter.

  3. When there are two taxpayers entitled to apply the deduction, the amount will be distributed equally. If one of the adopters cannot apply the deduction because he or she exceeds the taxable bases established for this purpose, the other may apply the total amount of the deduction.

Completion

In the case of marriage when both spouses are entitled to the deduction, the number of children adopted internationally must be indicated in the "Common" box.

Otherwise, the number of children adopted internationally will be reflected in the "Owner" box. In this case, you must also fill in the number of people who have the right to apply the deduction for these children, indicating a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents with the right to it.