10.12.2. For international adoption of children

In the case of international adoption, taxpayers may deduct 600 euros for each child adopted in the tax period.

This deduction is compatible with the previous birth or adoption deduction.

When both adoptive parents live with the child, the deduction will be shared equally between them.

Adoption will have an international character when this is established by the rules and conventions applicable in this matter.

Completion

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

Otherwise, the number of children adopted internationally will be reflected in the "Declarant" box. In this case, you must also complete whether the children live with both adoptive parents.