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Form 100. Personal Income Tax Declaration 2019

10.1.7. For adoption of children internationally

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


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

  2. It will be understood that the adoption has an international character when it results from the rules and conventions applicable to this matter.

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


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

Otherwise, the number of internationally adopted children will be reflected in the "Owner" box. In this case, you must additionally complete the number of people who have the right to apply the deduction with respect to those children, reflecting 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 the deduction. same.