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Practical Income Manual 2021.

For international adoption of children

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

Deduction amount

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

It will be understood that the adoption has an international character when it is formalized in the terms regulated in current legislation and in accordance with the Treaties and Agreements 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 , the deduction will be prorated equally .


This deduction is compatible with the deductions previously mentioned “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 percent.” 100" and with the deduction discussed later "For birth or adoption of the first and/or second child in towns of less than 10,000 inhabitants".