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Practical Income Manual 2023.

For adoption expenses

Regulations: Articles 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, of 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 for descendants .

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

Requirements and other conditions for the application of the deduction

  • 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 is entitled to the deduction, the deduction applicable to them will be half of the total amount.

  • The taxpayer will not have the right to apply this deduction when they have chosen to request public aid and benefits granted by the Junta de Castilla y León of a similar nature and they have been granted.

Balances pending application generated in the years 2020, 2021 and 2022

Taxpayers who in the 3 aforementioned years would have had the right to apply this deduction and would have lacked a full regional quota sufficient to apply the total amount generated by said deduction will retain the right to apply the amount not deducted in the three subsequent consecutive tax periods until the total amount of the deduction has been exhausted, if applicable.

Therefore, in the personal income tax return for fiscal year 2023, the possibility of applying the amount generated in fiscal year 2020 and not deducted ends, and may, where appropriate, as indicated in the following paragraph, request from the Junta de Castilla y León the payment of 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, of August 24 ( BOCyL of September 1), the payment of the remaining amount to apply.

Compatibility

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