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Practical manual for Income Tax 2024. Part 2. Autonomous community deductions

For adoption expenses

Regulations: Articles 4.5 and 10 Text Consolidated legal provisions of the Community of Castile and Leon on own and transferred taxes, approved by Legislative Decree 1/2013, of September 12

Amount of deduction

  • 784 euros for each adoption carried out in the tax period of children that generate the right to the application of the minimum for descendants .

  • 3,625 euros in the case of international adoption .

    Adoption will be deemed to have international character when it is carried out in accordance with current legislation and in accordance with the treaties and agreements signed by Spain.

Requirements and other conditions for the application of the deduction

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

  • When there is more than one taxpayer entitled to apply this deduction, the amount thereof be prorated equally in the declaration of each of them.

    If only one of the spouses is entitled to the deduction, the deduction applicable to that spouse will be half of the total amount.

  • Taxpayer will not be entitled to the application of this deduction when he or she has chosen to apply for public aid and benefits granted by the Junta de Castilla y León of similar nature and have been granted .

    Consequently, this deduction is incompatible with the receipt of the aid 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.

Outstanding balances generated in fiscal years 2021 and 2022

Taxpayers who in the two years mentioned had the right to apply this deduction and did not have sufficient autonomous tax base to apply the total amount generated by said deduction will retain the right to apply the amount not deducted in the consecutive tax periods until, where applicable, the total amount of the deduction is exhausted.

Therefore, in the Personal Income Tax return for the year 2024, the possibility of applying the amount generated in the year 2021 and not deducted ends, and you may, where appropriate, as indicated in the following paragraph, request the Regional Government of Castile and León to pay the amount that remains to be applied.

If the entire deduction is not finally applied, they may request the Junta de Castilla y León, in accordance with the procedure established in Order EYH /706/2015, dated August 24 ( BOCyL of September 1), to pay the amount that remains to be applied.

Compatibility

This deduction is compatible with the application of the regional deductions "For birth or adoption of children" and "For multiple births or adoptions."