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Practical Income Manual 2023.

For international adoption of children

Regulations: Articles 110-4, 160-1 and 160-2.3 Consolidated text of the provisions issued by the Autonomous Community of Aragon regarding transferred taxes, approved by Legislative Decree 1/2005, of 26 September

A. In general regime

Deduction amount

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

It will be understood that the adoption has an international character when it is formalized in the terms regulated in current legislation and in accordance with the Treaties and Agreements signed by Spain. It will also be understood that the adoption takes place in the tax period corresponding to the moment in which the judicial resolution constituting it is issued.

Requirements and other conditions for the application of the deduction

When the adopted child lives with both adoptive parents , the deduction will be prorated equally .

B. In application of the differentiated tax regime (incompatible with the general regime)

Deduction amount

720 euros , for each child adopted in the tax period, provided that it is an international adoption and the differentiated tax regime is applicable.

Requirements and other conditions for the application of the deduction

Taxpayers must meet the same requirements as in the general regime and, in addition, the following:

  • The differentiated taxation regime is applicable to taxpayers who reside in rural settlements with high risk or extreme risk of depopulation (Ranks VIII, IX and 100.

    You can consult the list of rural settlements for the purposes of the special differentiated tax regime at the following link:

    Differentiated tax regime. Rural settlements

  • Only taxpayers who have their habitual residence, during the calendar year in which the corresponding tax obligation accrues and in the following four, in one of the rural settlements with high risk or with extreme risk of depopulation that have been previously indicated. In the case of a marriage that opts for joint taxation, this requirement will be deemed met when this circumstance occurs in either of the spouses.

Compatibility

This deduction is compatible with the previously mentioned deductions “For the birth or adoption of the third or subsequent child” and “For the birth or adoption of a child with a degree of disability equal to or greater than 33 percent.” 100" and with the deduction discussed later "For birth or adoption of the first and/or second child in towns of less than 10,000 inhabitants".