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Form 100. Personal Income Tax Declaration 2023

10.3.5. For international adoption of minors

Amount

In cases 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.

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

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

  • When there is more than one taxpayer entitled to the application of 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 reflect in the box " Common" or in the box "Owner" as indicated below, the number of children who qualify for the deduction, taking into account that the same child It 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, individual data capture has been chosen, 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.