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 be international nature when it is formalized under 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 taxation regime applies.

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 residing in rural settlements with high risk of depopulation (settlements belonging to ranks VIII and IX of the structure of the settlement system of Aragon) or with extreme risk of depopulation (settlements belonging to rank X of the aforementioned structure), provided that, in addition , l corresponds to a value lower than 100 in the Synthetic Index of Territorial Development (ISDT) prepared in accordance with the Territorial Planning Strategy of Aragon .

  You can consult the list of rural settlements eligible for the differentiated taxation regime in the links indicated at the end of this section.

• Only taxpayers who have their habitual residence , during the calendar year in which the corresponding tax obligation accrues and in the following four years, in one of the rural settlements with high risk or extreme risk of depopulation indicated below, may benefit from this special differentiated tax regime. In the case of a married couple who opt for joint taxation, this requirement will be deemed to be met when this circumstance occurs in either of the spouses.

Compatibility

This deduction is compatible with the application of the regional deductions "For the birth or adoption of the third or subsequent child", "For the birth or adoption of a child with a disability equal to or greater than 33%" and "For the birth or adoption of the first and/or second child in towns with fewer than 10,000 inhabitants".