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Form 100. Personal Income Tax Declaration 2018

10.12.2. For international adoption of children

In the case of international adoption, taxpayers may deduct 600 euros for each child adopted in the tax period.

This deduction is compatible with the deduction for previous birth or adoption.

When both adoptive parents live with the child, the deduction will be prorated between them in equal parts.

The adoption will have an international character when it results from the rules and conventions applicable in this matter.


In the case of marriage, if both spouses are entitled to the deduction, they must indicate in box "Common" the number of children adopted internationally.

Otherwise, the number of internationally adopted children will be reflected in the "Declarant" box. In this case, you must additionally complete whether the children live with both adoptive parents.