10.8.18. For adoption expenses

Amount

For each adoption carried out in the tax period, of children who generate the right to apply the "minimum per descendant", the taxpayer will be able to deduct 784 euros.

In the case of international adoption , carried out in accordance with current legislation and in accordance with the treaties and agreements signed by Spain, the amount of the deduction will be 3,625 euros.

The deduction will be applicable to the tax period corresponding to the time when registration in the Civil Registry takes place.

Compatibility

This deduction is compatible with the deductions for birth and adoption and for multiple births or simultaneous adoptions.

Requirements

The total taxable base, less the personal and family minimum, cannot exceed the amount of 18,900 euros in individual taxation and 31,500 euros in joint taxation

When two or more taxpayers are entitled to apply the deduction for the same descendants, and one of them does not meet the requirements established in the previous point, the amount of the deduction for the other taxpayers will be reduced to the proportion resulting from the application of the rules for the apportionment of the minimum by descendants, provided for in state legislation.

Outstanding balances to be applied

In the event that the taxpayer does not have sufficient regional tax to apply the full amount of the deduction in the tax period in which the right to it is generated, the amount not deducted may be applied in the following three tax periods until the full amount of the deduction is exhausted, if applicable.

When the deduction has not been fully exhausted in said periods, the payment of the amount remaining to be applied may be requested.

Completion

You must indicate in box " Common" or in the "Owner" box, as indicated below, the number of adopted children, taking into account that the same child can only be entered in one of the two boxes.

In the case of marriage when both spouses are entitled to the deduction, you must indicate in box " Common" the number of children adopted in each of the areas.

In another case or when there is a marriage and you have opted for individual data capture, the number of adopted children will be reflected in the "Owner" box, additionally filling in the number of people who have the right to apply the deduction with respect to those children, reflecting 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.