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Form 100. Personal Income Tax Declaration 2018

10.3.7. For international adoption of minors

In cases of international adoption of minors, the taxpayer may make a deduction of 1,010 euros for each child adopted in the tax period.


  • That the minor lives with the declarant.

  • The adoption must be carried out in the terms of Law 54/2007, of December 28, on international adoption.

The adoption will be deemed to have been carried out in the tax year in which the registration in the Spanish Civil Registry takes place. When registration is not necessary, the tax period in which the corresponding judicial or administrative resolution occurs will be taken into account.

When there is more than one taxpayer entitled to the application of the deduction, and they file an individual tax return, the deduction will be prorated equally in the return of each of them.

This deduction will be compatible with the application of the remaining regional deductions.


A data capture window will open in which you must indicate the number of adopted children who qualify for the deduction.

They will be reflected in the "Common" box when, in the case of marriage, the children who generate the right to the deduction belong to both spouses. Otherwise, they will be reflected in the "From the Owner" box.