Skip to main content
Form 100. 2020 Personal Income Tax Return Declaration

10.3.7. For international adoption of minors

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

Requirements

  • That the minor lives with the declarant.

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

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

When there is more than one taxpayer entitled to apply 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.

Completion

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 are from both spouses.

In another case or when there is a marriage where the data has been entered individually, the number of adopted children will be reflected in the "Owner" box. In this case, you must also fill in the number of people who have the right to apply the deduction for these children, indicating a 1 if the right to the deduction corresponds only to the taxpayer or a 2 if there are two parents with the right to it.