10.8.17. 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.

Taxpayers who had amounts generated in 2021 and 2022 pending application at the beginning of this fiscal year may apply them in 2024 until the full amount of the deduction is exhausted, if applicable.

If the entire 2021 deduction has not been used up in this fiscal year, the taxpayer may request payment from the Regional Government of Castile and León for the remaining amount.

Incompatibility

These deductions are incompatible with the receipt of public aid and benefits granted by the Junta de Castilla y León of a similar nature.

In the event that the aforementioned public aid and benefits granted by the Junta de Castilla y León have been requested and have been granted, there will be no right to apply this deduction.

Consequently, this deduction is incompatible with respect to the same child with the Birth Bonus regulated in ORDER FAM/83/2024, of February 2, which modifies ORDER FAM/1972/2022, of December 29, which approves the regulatory bases for granting the birth bonus to families in Castilla y León for the care of children, by birth or adoption.

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 entry, 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.