2007 - Act on Income Tax Deduction for Childbirth or Adoption and Payment Support for Maternity or Adoption from the Social Security (35/2007)

Major Implications of the Reform: 

The deduction is also applicable in cases of adoption or foster care regardless of the age of minor children (younger than 18) after registration in the Civil Registry. In those cases in which registration is not needed, the starting date for deduction is established by judicial or administrative provision.