For international adoption of children

Regulations: Art. 5 Text Consolidated legal provisions of the Community of Madrid on taxes transferred by the State, approved by Legislative Decree 1/2010, of October 21

Amount of deduction

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

Conditions for the application of the deduction

• Adoption has an international character when it results from the rules and conventions applicable to this matter.

• When the adopted child lives with both adoptive parents the amount of the deduction will be increased by 50% and will be prorated equally in the declaration of each of them if they opt for individual taxation.

Compatibility

This deduction is compatible with the application of the regional deduction "For the birth or adoption of children."