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Practical manual for Income Tax 2022.

For adoption expenses

Regulations: Art. 4.5 and 10 Text Consolidated legal provisions of the Community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12

Deduction amounts

  • 784 euros for each adoption carried out during the tax period of children who generate the right to apply the "minimum per descendant".

  • 3,625 euros in the case of international adoption .

Requirements and other conditions for the application of the deduction

  • In order to apply this deduction, the total taxable base (boxes [0435] and [0460] of the declaration) less the personal and family minimum (box [0520] of the declaration) cannot exceed the following amounts:

    • - 18,900 euros in individual taxation.

    • - 31,500 euros in joint taxation.

  • Adoption will be deemed to have international character when it is carried out in accordance with current legislation and in accordance with the treaties and agreements signed by Spain.

  • The deduction will be applicable to the tax period corresponding to the time when registration in the Civil Registry occurs .

  • When there is more than one taxpayer entitled to apply this deduction, the amount thereof be prorated equally in the declaration of each of them.

    If only one of the spouses is entitled to the deduction, because the other exceeds the taxable base limits less the personal and family minimum required, the deduction applicable by that spouse will be half of its total amount.

  • In the event that the taxpayer does not have a sufficient autonomous integral quota to apply the total deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the three following tax periods until the total amount of the deduction exhausted, if applicable.

Outstanding balances to be applied

Taxpayers who have not exhausted the entire deduction, either in the tax period in which the right to it is generated or in the three following periods, may request payment of the amount that remains to be applied.

Compatibility

This deduction is compatible with the deductions "For birth or adoption of children" and "For multiple births and adoptions."