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Practical manual for Income Tax 2020.

For international adoption of minors

Regulations: Art. 9 of the Revised Text of the legal provisions of the Principality of Asturias on taxes ceded by the State, approved by Legislative Decree 2/2014, of October 22 .

Amount and requirements for applying the deduction

  • 1,010 euros for each adopted child in the tax period provided that the minor lives with the declarant and it is an international adoption .

    These must be cases of international adoption of minors, under the terms established in 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.

Compatibility

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