For adoption of children internationally
Regulations: Art. 9 Text Recast of the provisions issued by the Autonomous Community of Andalusia regarding transferred taxes, approved by Legislative Decree 1/2018, of June 19.
600 euros for each adopted child in the tax period in which the adoption was registered in the Civil Registry, provided that it is an international adoption.
Requirements and other conditions for the application of the deduction
It will be understood that the adoption has an international character when it results from the rules and conventions applicable to this matter.
That the sum of the general tax bases and the taxpayer's savings , boxes [0435 ] and  of the declaration, do not exceed the following amounts:
When two taxpayers are entitled to apply this deduction, the amount will be distributed equally.
However, if one of the adopters cannot apply the deduction because it exceeds the tax bases established for this purpose, the other may apply the total amount of the deduction.
This deduction is not compatible with the application of the regional deduction “For the birth or adoption of children.”