10.2.3. For international adoption of children

In the case of international adoption, formalized in the terms regulated by current legislation and in accordance with the Treaties and Conventions signed by Spain, taxpayers may deduct 600 euros for each child adopted in the tax period.

Adoption shall be deemed to take place in the tax period corresponding to the time at which the court ruling constituting the adoption is issued.

When the adopted child lives with both adoptive parents and they opt for individual taxation, the deduction will be prorated equally in the tax return of each of them.

This deduction is compatible with the deductions "For birth or adoption of the third or subsequent child", "Due to the degree of disability of any of the children" and with the deduction "For birth or adoption of the first and/or second child in towns with less than 10,000 inhabitants.

Completion

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

Otherwise, the number of children adopted internationally will be reflected in the "From the Holder" box. In this case, you must also indicate whether or not the children live with both adoptive parents.