Skip to main content
Practical Income Manual 2021.

For international adoption of children

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

Deduction amount

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

Conditions for applying 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 in equal parts in the declaration of each of them. they.


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