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Practical manual for Income Tax 2023.

For adoption expenses

Regulations: Articles 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 in the tax period of children that generate the right to the application of the minimum for descendants .

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

Requirements and other conditions for the application of the deduction

  • 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, the deduction applicable to that spouse will be half of the total amount.

  • The taxpayer will not be entitled to apply this deduction if he or she has chosen to request public aid and benefits granted by the Junta de Castilla y León of a similar nature and they have been granted.

Outstanding balances generated in fiscal years 2020, 2021 and 2022

Taxpayers who in the 3 years mentioned had the right to apply this deduction and had not had a sufficient autonomous integral quota to apply the total amount generated by said deduction will retain the right to apply the amount not deducted in the following three consecutive tax periods until exhausting, where applicable, the total amount of the deduction.

Therefore, in the declaration of IRPF for the year 2023, the possibility of applying the amount generated in the year 2020 and not deducted ends, being able, where appropriate, as indicated in the following paragraph, to request the Junta de Castilla y León to pay the amount that remains to be applied.

If the entire deduction is not finally applied, they may request the Junta de Castilla y León, in accordance with the procedure established in Order EYH /706/2015, dated August 24 ( BOCyL of September 1), to pay 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."