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Practical manual for Income Tax 2023.

For adoption of children in the international sphere

Regulations: Art. 12 Law 5/2021, of October 20, on Transferred Taxes of the Autonomous Community of Andalusia

Amount of deduction

600 euros for each adopted child in the tax period in which the adoption was registered in the Civil Registry, provided that it is an international adoption.

Requirements and other conditions for the application of the deduction

  • That it is an adoption of an international nature .

    For these purposes, adoption will be deemed to have an international character when this is established by the rules and conventions applicable to this matter.

  • That the sum of the taxpayer's general and savings tax bases , boxes [0435 ] and [0460] of the declaration, does not exceed the following amounts:

    • - 80,000 euros in individual taxation.

    • - 100,000 euros in joint taxation .

  • When two taxpayers are entitled to apply this deduction, the amount will be distributed equally.

    However, if one of the adopters cannot apply the deduction because he or she exceeds the taxable bases established for this purpose, the other may apply the total amount of the deduction.

Incompatibility

This deduction is not compatible with the application of the regional deduction “For birth or adoption of children or foster care of minors”.