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Practical manual for Income Tax 2023.

For international adoption of children

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

A. Under general regime

Amount of deduction

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

Adoption will be deemed to have international character when it is formalized in the terms regulated by current legislation and in accordance with the Treaties and Conventions 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, deduction will be prorated equally .

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

Amount of deduction

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 tax regime is applicable to taxpayers residing in rural settlements with a high risk or extreme risk of depopulation (Range VIII, IX and X), provided that they also have a Synthetic Index of Territorial Development (ISDT) less than 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 is accrued and in the following four years, in one of the rural settlements with high risk or extreme risk of depopulation indicated above can benefit from this special regime of differentiated taxation. In the case of a married couple opting for joint taxation, this requirement will be deemed to be met when this circumstance is present for either spouse.

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%” and with the deduction discussed later “For the birth or adoption of the first and/or second child in towns with fewer than 10,000 inhabitants."