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Practical Income Manual 2021.

For international adoption of minors

Regulations: Art. 9 of the Consolidated Text of the legal provisions of the Principality of Asturias regarding taxes transferred 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 as long as the minor lives with the declarant and it is an adoption international character .

    These must be cases of international adoption of minors, in the terms established in Law 54/2007, of December 28, on International Adoption.

  • The adoption will be deemed to have been carried out in the tax year in which the registration in the Spanish Civil Registry takes place. When registration is not necessary, the tax period in which the corresponding judicial or administrative resolution occurs will be taken into account.

  • When there is more than one taxpayer entitled to the application of the deduction and they file an individual tax return, the deduction will be prorated equally in the declaration of each of them.


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