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Form 100. Personal Income Tax Declaration 2023

10.8.18. For adoption expenses

Amount

For each adoption carried out in the tax period, of children who generate the right to apply the "minimum per descendant", the taxpayer may deduct 784 euros.

In the event of international adoption , carried out in accordance with current legislation and in accordance with the treaties and agreements signed by Spain, the amount of the deduction will be 3,625 euros .

The deduction will be applicable to the tax period corresponding to the moment in which the registration in the Civil Registry occurs.

Taxpayers who had amounts generated in 2020, 2021 and 2022 pending application at the beginning of this year may apply them in 2023 until the total amount of the deduction is exhausted, if applicable.

When the entire 2020 deduction has not been exhausted in this year, the taxpayer may request, from the Junta de Castilla y León, the payment of the remaining amount to be applied.

Incompatibility

These deductions are incompatible with the receipt of public aid and benefits granted by the Junta de Castilla y León of a similar nature.

In the event that you have chosen to request the aforementioned public aid and benefits granted by the Junta de Castilla y León and they have been granted, you will not have the right to apply this deduction.

Completion

You must reflect in the box " Common" or in the box "Owner", as indicated below, the number of adopted children, taking into account that the same child can only be recorded in one of the two boxes.

In the case of marriage when both spouses have the right to the deduction, you must indicate in box " Common" the number of adopted children in each of the areas.

In another case or when there is a marriage you have opted 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, reflecting a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents entitled to it.