10.12.2. For international adoption of children

Amount and requirements

In the case of international adoption, taxpayers may deduct 721.70 euros for each child adopted in the tax period.

When the adopted child lives with both adoptive parents, the amount of the deduction will increase by 50 % and will be prorated equally in the declaration of each of them if they opt for individual taxation.

The adoption will have an international character when it results from the rules and conventions applicable in this matter.

Compatibility

This deduction is compatible with the deduction "For birth or adoption of children"

Completion

You must reflect in the box " Common" or in the box "Declarant", 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, they must indicate in box "Common" 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 box " Declarant ", additionally indicating whether or not the children live with both adoptive parents.