10.4.2. By adoption

This deduction is not applicable in the case of taxpayers who died before November 26.

Amount

For each adoption in the tax period of a son or daughter that gives the right to the application of the minimum for descendants, taxpayers may deduct the following amounts:

For the first son or daughter: 800 euros
For the second son or daughter: 1,000 euros
For the third son or daughter: 1,200 euros
For the fourth and following son or daughter: 1,400 euros

Requirements and conditions

For the purposes of determining the right to this deduction and the order number of the adopted child, natural and adopted children who live with the taxpayer and for whom the minimum can be applied for descendants on the date of accrual of the tax, will be taken into account. .
When two taxpayers with the right to the deduction participate and do not opt for joint taxation, the amount will be prorated between them in equal parts.
In the event that the number of children of each taxpayer gives rise to the application of a different amount, both will apply the corresponding deduction based on the pre-existing number of children. If this circumstance occurs and the declaration is joint, the deduction will be the sum that would correspond to each one if the declaration were individual.
The total tax base cannot exceed the amount of 33,000 euros in the case of individual taxation and 52,800 euros in the case of joint taxation.

In the case of large or single-parent families with two or more sons or daughters the taxpayer's total tax base may not exceed 63,360 euros in joint taxation and 39,600 euros in individual taxation.
In the event that this deduction coincides with other regional deductions, it will be applied first.

If there is insufficient quota, so that this deduction cannot be applied in the total amount, the taxpayer may request the competent tax department to pay the difference between the deduction applied to the declaration and the amount of the deduction. that corresponds to it, in the terms established by an order of the person in charge of the aforementioned concierge service.
The deduction will only be applied in the tax period in which the adoption was registered in the Civil Registry.
The deduction will not be applicable in the case of the adoption of the biological child of the spouse.
The income attributable to the taxpayer that, if applicable, results from this deduction will be considered a public benefit for birth for the purposes of article 7.h) of the Personal Income Tax Law.

Incompatibilities

This deduction will be incompatible with the receipt of public aid and benefits granted or granted by the autonomous community of the Balearic Islands due to adoption.

Completion

The data will be reflected in the row that corresponds to the order number that the adopted child represents in the year, taking into account that the same child should only be reflected in the "Common" box or in the "Owner's" box.

The "Common" box will be completed in the case of marriage when the children are common to both spouses, both parents have the right to the deduction and the child represents the same order number for both.

In another case, or when in the case of marriage an individual data capture has been chosen, the number of children will be reflected in the "Of the owner" box. In this case, you must indicate whether or not the children live with both parents.

If you are part of a large or single-parent family, you will indicate it in the box provided for this purpose.

The program will transfer the data to annex B.10 of the declaration.