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Form 100. Personal Income Tax Return 2023

10.1.5. For adoption of children in the international sphere

Amount

In the case of international adoption, taxpayers will be entitled to apply a deduction of 600 euros for each child adopted in the tax period in which the adoption was registered in the Civil Registry.

Requirements and conditions

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

  2. Adoption will be deemed to have an international character when this is established by the rules and conventions applicable to this matter.

  3. When there are two taxpayers entitled to apply the deduction, the amount will be distributed equally. If one of the adopters cannot apply the deduction because he or she exceeds the taxable bases established for this purpose, the other may apply the total amount of the deduction.

This deduction is incompatible with respect to the same children with the deduction "For birth, adoption of children or foster care of minors."

Completion

You must indicate in box " Common" or in the "Owner" box, 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 when both spouses are entitled to the deduction, the number of children adopted internationally must be indicated in the "Common" box.

Otherwise, or when in the case of married couples the option has been to capture data individually, the number of children adopted internationally will be reflected in the "Owner" box. In this case, you must also fill in the number of people who have the right to apply the deduction for these children, indicating a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents with the right to it.