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Form 100. Personal Income Tax Return 2023

10.3.5. For international adoption of minors

Amount

In the case of international adoption of minors, the taxpayer may make a deduction of 1,500 euros for each child adopted in the tax period.

Requirements and conditions

  • That the minor lives with the declarant.

  • Adoption must be carried out under the terms of Law 54/2007, of December 28, on International Adoption.

  • Adoption will be deemed to have taken place in the tax year in which registration in the Spanish Civil Registry is carried out. When registration is not necessary, the tax period in which the corresponding judicial or administrative resolution is issued will be taken into account.

  • When there is more than one taxpayer entitled to apply the deduction, and they file an individual tax return, the deduction will be prorated equally in the return of each of them.

This deduction is compatible with the application of the remaining regional deductions.

Completion

You must indicate in box " Common" or in the "Owner" box as indicated below, the number of children who entitle you to the deduction, taking into account that the same child can only be entered in one of the two boxes.

In the case of marriage when the children who generate the right to the deduction are common to both spouses, the number of children will be reflected in the "Common" box. 

In another case or when there is a marriage and an option has been chosen for individual data capture, the number of adopted children will be reflected in the "Owner" box, additionally completing the number of people who have the right to apply the deduction with respect to those children. A 1 will be reflected if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents entitled to it.