10.2.3. For international adoption of children
In the case of international adoption, formalized in the terms regulated in current legislation and in accordance with the Treaties and Agreements signed by Spain, taxpayers may deduct 600 euros for each child adopted in the tax period.
It will be understood that the adoption takes place in the tax period corresponding to the moment in which a judicial resolution constituting the adoption is issued.
This deduction is compatible with the deduction for the birth or adoption of children above.
When the adopted child lives with both adoptive parents and they opt for individual taxation, the deduction will be prorated equally in the declaration of each of them.
In the case of marriage, if both spouses are entitled to the deduction, you must indicate in the "Common" box the number of children adopted internationally.
Otherwise, the number of internationally adopted children will be reflected in the "Of the Holder" box. In this case, you must also indicate whether or not the children live with both adoptive parents.