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Practical Income Manual 2022.

For adoption expenses

Regulations: Art. 4.5 and 10 Text Recast of the legal provisions of the Community of Castilla y León regarding own and assigned taxes, approved by Legislative Decree 1/2013, September 12

Deduction amounts

  • 784 euros for each adoption carried out in 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 tax base (boxes [0435] and [0460] of the declaration) minus 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.

  • It will be understood that the adoption has an 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 moment in which the registration in the Civil Registry occurs.

  • When there is more than one taxpayer with the right to make this deduction, the amount of the same will be prorated in equal parts in the declaration of each of them.

    If only one of the spouses has the right to the deduction, because the other exceeds the tax base limits less the required personal and family minimum, the deduction applicable to them will be half of the total amount.

  • In the event that the taxpayer does not have sufficient full autonomous 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 tax periods following until the total amount of the deduction is exhausted, if applicable.

Balances pending application

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


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