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Form 100. Personal Income Tax Declaration 2023

10.2.3. For international adoption of children

Amount and requirements

  • 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.

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

    Eligibility for this special differentiated tax regime is explained in section 10.2.1.1.

  • 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.

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 in response to the degree of disability” and with the deduction “For the birth or adoption of the first and/or second child in towns of less than 10,000 inhabitants".

Completion

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

You must reflect in the "Common" box or in the "Owner's" 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, 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 "Owner's" box. Additionally, it will indicate whether or not the children live with both parents.