Skip to main content
Form 100. 2019 Personal Income Tax return

10.3.7. For international adoption of minors

In the event of international adoption of minors, the taxpayer may make a deduction of 1,010 euros for each child adopted in the tax period.


  • The minor lives with the declarant.

  • The adoption must be carried out under the terms of Act 54/2007, of 28 December, on international adoption.

The adoption shall be understood as carried out in the tax year in which the registration is carried out in the Spanish Civil Registry. When the registration is not required, the tax period in which the corresponding judicial or administrative decision takes place will be taken.

When there is more than one taxpayer entitled to apply the deduction, and they make an individual tax return, the deduction will be prorated equally in each of them.

This deduction will be compatible with the application of the remaining regional deductions.


A window will open for data capture, indicating the number of adopted children who give entitlement to the deduction.

They will be reflected in the "Common" box when in the event of marriage the children generating the right to deduction are both spouses.

In another case or when there is a marriage, the number of adopted children will be shown in the "Holder" box. In this case, you must also fill in the number of people who have the right to apply the deduction for these children, which shows in it 1 if the right to deduction corresponds only to the taxpayer or 2 if there are two parents entitled to it.