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Form 100. 2019 Personal Income Tax return

10.1.7. For adoption of children in the international sphere

In the event 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 has been registered in the Civil Registry.


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

  2. Adoption shall be deemed to be international when it results from the rules and agreements applicable to this matter.

  3. When two taxpayers are entitled to apply the deduction, their amount will be distributed equally. If one of the adopters cannot apply the deduction for exceeding the taxable bases established for this purpose, the other may apply the total amount of the deduction.


In the event of marriage, when both spouses have the right to deduction, they must indicate in the "Common" box the number of children adopted in the international sphere.

Otherwise, the number of internationally adopted children will be shown in the "Holder" box. In this case, the number of people who have the right to apply the deduction for these children must also be completed, reflecting in it 1 if the right to deduction corresponds only to the taxpayer or 2 if there are two parents entitled to it.