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Practical Guide to Income Tax 2025. Part 2. Autonomous community deductions

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

Amount of deduction

  • 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 .

    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.

Requirements and other conditions for the application of the deduction

  • 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.

  • Taxpayer will not be entitled to the application of this deduction when he or she has chosen to apply for public aid and benefits granted by the Junta de Castilla y León of similar nature and have been granted .

    Consequently, this deduction is incompatible with the receipt of the aid regulated in ORDER FAM/83/2024, of February 2, which modifies ORDER FAM/1972/2022, of December 29, which approves the regulatory bases for granting the Birth Bonus to families in Castilla y León for the care of children, by birth or adoption.

Outstanding balances for application generated in the 2022 fiscal year

Taxpayers who in the aforementioned tax year would have been entitled to apply this deduction and did not have sufficient regional tax liability 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 is exhausted, if applicable.

Therefore, in the declaration of IRPFABBR The possibility of applying the amount generated in the 2022 fiscal year and not deducted ends in the 2025 fiscal year, and, where applicable, as indicated in the following paragraph, they may request payment from the Junta de Castilla y León for the remaining amount 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 results compatible with the application of the regional deductions "For the birth or adoption of children", "For multiple births or adoptions" and "For the care of minor children".