10.2.3. For international adoption of children

Amount and requirements

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

  The amount of the deduction will be 720 euros when the differentiated tax regime is applicable.

  The inclusion in this special regime of differentiated taxation is explained in section 10.2.1.1.

• Adoption shall be deemed to take place in the tax period corresponding to the time at which the court ruling 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 tax return of each of them.

Compatibility

This deduction is compatible with the deductions "For the birth or adoption of the third or subsequent child", "For the birth or adoption of a child based on the degree of disability" and with the deduction "For the birth or adoption of the first and/or second child in towns with fewer than 10,000 inhabitants".

Completion

If you have resided in rural settlements with a high risk of depopulation or with extreme risk, you will check the box enabled for this purpose,

You must indicate in the "Common" box or in the "Of the holder" 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 the "Common" box 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 "From the Owner" box. Additionally, it will indicate whether or not the children live with both parents.