10.2.3. For international adoption of children

In the case of international adoption, formalized in the terms regulated in current legislation and in accordance with the Treaties and Agreements signed by Spain, taxpayers may deduct 600 euros for each child adopted in the tax period.

It will be understood that the adoption takes place in the tax period corresponding to the moment in which a judicial resolution constituting the adoption is issued.

When the adopted child lives with both adoptive parents and they opt for individual taxation, the deduction will be prorated equally in the declaration of each of them.

This deduction is compatible with the deductions "For the birth or adoption of the third or subsequent child", "In response to the degree of disability of any of the children" and with the deduction "For the birth or adoption of the first and/or second child in populations of less than 10,000 inhabitants.

Completion

You must reflect in the box " Common" or in the box "Of the owner", as indicated below, the number of adopted children, taking into account that the same child can only be recorded in one of the two boxes.

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

In another case or when there is a marriage, you have opted for individual data capture, the number of internationally adopted children will be reflected in the "Of the Owner" box and, additionally, it will indicate whether or not the children live with both parents.