For international adoption of children

Regulations: Art. 110-4 Text Consolidated version of the provisions issued by the Autonomous Community of Aragon on transferred taxes, approved by Legislative Decree 1/2005, of September 26.

Amount of deduction

600 euros for each child adopted during the tax period, provided that it is an international adoption.

Adoption will be deemed to have international character when it is formalized in the terms regulated by current legislation and in accordance with the Treaties and Conventions signed by Spain. It will also be understood that the adoption takes place in the tax period corresponding to the moment in which the judicial resolution constituting it is issued.

Requirements and other conditions for the application of the deduction

When the adopted child lives with both adoptive parents, deduction will be prorated equally .

Compatibility

This deduction is compatible with the previously mentioned deductions “For the birth or adoption of the third or subsequent child” and “For the birth or adoption of a child with a degree of disability equal to or greater than 33%” and with the deduction discussed later “For the birth or adoption of the first and/or second child in towns with fewer than 10,000 inhabitants."