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Form 100. Personal Income Tax Declaration 2019

10.8.19. For adoption expenses

For each adoption carried out in the tax period, of children who generate the right to apply the "minimum per descendant", the taxpayer may deduct 784 euros.

In the case of international adoption , carried out in accordance with current legislation and in accordance with the treaties and agreements signed by Spain, the amount of the deduction will be 3,625 euros.

The deduction will be applicable to the tax period corresponding to the moment in which the registration in the Civil Registry occurs.


This deduction is compatible with deductions for birth and adoption and for multiple births or simultaneous adoptions.


That the total tax base, less the personal and family minimum, does not exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation

When two or more taxpayers have the right to apply the deduction for the same descendants, and one of them does not meet the requirements established in the previous point, the amount of the deduction for the other taxpayers will be reduced to the proportion resulting from the application of the rules for the proration of the minimum by descendants, provided for in state legislation

Balances pending application

In the event that the taxpayer does not have sufficient full autonomous quota to apply the total deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the three following tax periods until exhausted, in If applicable, the total amount of the deduction.

When the entire deduction has not been exhausted in said periods, you may request payment of the amount that remains to be applied.


In the case of marriage when both spouses have the right to the deduction, you must indicate in box "Common" the number of children adopted in the area.

Otherwise, the number of adopted children will be reflected in the "Of the owner" box. In this case, you must also complete the number of people who would have the right to apply the deduction with respect to those children without taking into account the amount of their income. , reflecting a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents entitled to it.