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

10,8,19. For adoption expenses

For each adoption made in the tax period, of children who generate the right to apply the "tax-free threshold per descendant," the taxpayer can deduct 784 euros.

In the event of international adoption, carried out in accordance with the 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 when the registration is made in the Civil Registry.


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


The total taxable amount, less the personal and family tax-free threshold, 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 established requirements in the previous point, the amount of the deduction for other taxpayers will be reduced to the proportion resulting from the application of the rules for the apportionment of the tax-free threshold for descendants, as provided for in the state law

Outstanding balances

In the event that the taxpayer does not have sufficient autonomous community tax liability to apply the total deduction in the tax period in which generate the right to the same, the amount not deducted may be applied in the following three tax periods until the total amount of the deduction is exhausted, if applicable.

When the entire deduction has not been exhausted in these periods, the amount remaining applicable may be requested


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 field.

In another case, the number of adopted children will be shown in the "From the holder" box. in this case, the number of people who would have the right to apply the deduction for these children without taking into account the amount of their income, reflecting in it a 1 if the right to deduction corresponds only to the taxpayer or 2 if there are two parents entitled to it.