10.12.2. For international adoption of children

Amount and requirements

In the case of international adoption, taxpayers will be able to 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.

Adoption will have an international character when this is established by 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 indicate in box " Common" or in the "Declarant" box, as indicated below, the number of adopted children, taking into account that the same child can only be entered 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 and you have opted for individual data capture, the number of children adopted internationally will be reflected in the box " Declarant " indicating, additionally, whether or not the children live with both adoptive parents.