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Practical manual for Income Tax 2021.

For international adoption of children

Regulations: Art. 5 Text Consolidated legal provisions of the Community of Madrid on taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21.

Amount of deduction

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

Conditions for the application of the deduction

  • Adoption has an international character when it results from the rules and conventions applicable to this matter.

  • When the adopted child lives with both adoptive parents and they pay taxes individually, the deduction will be prorated equally in the tax return of each of them.

Compatibility

This deduction is compatible with the previous deduction "For birth or adoption of children" .