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Practical manual for Income Tax 2022.

For international adoption of minors

Regulations: Art. 9 Revised Text of the legal provisions of the Principality of Asturias on taxes transferred by the State, approved by Legislative Decree 2/2014, of October 22

Amount of deduction

1,500 euros for each adopted child in the tax period provided that the minor lives with the declarant and it is an international adoption .

Requirements for applying the deduction

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

  • The adoption will be deemed to have taken place 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 corresponding judicial or administrative resolution occurs will be taken into account.

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